Rental Income Tax

I had just purchased my first buy-to-let property in Scotland with a joint name with my wife. Currently, we still staying in the rental property and only me are working and paying taxes. My wife is not working. Understood the rental income tax will be shared 50:50 between myself and my wife and if need to spilt Form 17 to be completed. My intention is to give 100% rental income to my wife. Kindly confirm this can be done by completing Form 17 only? After that, do I need to submit Self Assessment to declare this rental income? My wife needs to declare or me or both need to declare after the transfer of rental income (100%) to my wife? Further, does my wife need to pay tax for this rental income as she is not working? Rental income will be about £6000 annually. Thanks.

Hi
Thank you for your question.
As your property is shared 50/50 you will need to submit a form 17 with a valid declaration of trust.
You will both need to declare  the property income separately on your own self assessment tax return.
If your wifes total income is under the UK personal allowance of £12570 then the income will not chargeable to tax.
​​​​​​​ Property held jointly by married couples or civil partners