S Kumar

I have a property that I own solely. I currently have no mortgage on it. I intend to change it ownership into tenants in common with my wife. There will be no monetary consideration for this change to joint ownership hence I presume there will be no SDLT consideration as well. Further, We will put in place an express declaration of interest to transfer the beneficial interest in the property entirely to my wife as she currently does not work alongside filling Form 17 with the particular. 1. Does this suffice to allow me to transfer any future rental income to my wife for tax purpose? 2. If we then, secure a let-to-buy mortgage on this property, the interest on which will be paid by my wife through her rental income, can she claim tax relief on it through her self assessment?