Declaration of trust - Rental income

Hello I have rental property which i own 100%. Me and wife has a set up a "declaration of trust" which gives her 100% of the rental income. I have two questions 1. Do I declare in my self assessment that I have rental property but with the rental income of £0 2.Do I need to upload the "Declaration pf trust" as part of my annual self assessment (if so where?) or is it for me to keep ? Many thanks Jon

Hi,
You need to inform us of any differing beneficial split through our Form 17 in the guidance in the following link:
Declare beneficial interests in joint property and income
For further information please see below: 
Work out your rental income when you let property
Thank you.

Thank you for your response. The property was purchased prior to me meeting my wife, so all the documents are in my name (rather than jointly). How would this work if the property is not a joint property, as Form 17 specifically talks about a 'joint property'? Many thanks

Hi ,
 

Thank you for your question. For you and your wife to split the income and expenditure in respect of the let property, you both must have a beneficial interest in the property. Therefore, you will be required to submit a Deed of Trust signed and witnessed accordingly to HMRC. If the rental income is to be split other than the default position of 50/50. Form 17 must be completed and submitted accordingly to HMRC. Further information can be found at : PIM1030 - Introduction: jointly owned property & partnerships  . Thank you .