Dear HMRC Team, I am the sole owner of a Buy-to-Let property, which is mortgaged in my name. The property is rented out, and I currently receive the monthly rental income. I would like to assign the rental income to my wife, who is not working, so that she can receive it in her name and declare it in her Self-Assessment tax return. During my research on the HMRC website(https://community.hmrc.gov.uk/customerforums/ifp/678a395c-5b79-ed11-97b0-00155d9c7b3d), I came across information suggesting that this can be done using a Deed of Assignment, without the need to transfer ownership or re-register the land title. Could you please confirm whether executing a Deed of Assignment in favour of my wife would allow her to receive the rental income and report it under her tax return, even though the property and mortgage remain in my name? I appreciate your guidance on this matter. Thanks in advance.