RogerC

Not sure the answer you got is quite correct. As she is your wife, she is entitled to receive income from your properties with your agreement in her capacity as, say, a manager of your holdings. That income would, in her case be treated as earned income and would attract income tax if she earned above the threshold. However, she probably would not be able to claim any of the expenses incurred in running the properties, that would have to come out of your side of the rental income but you should be able to treat her income as an expense to you and, therefore a deductable in your rental business. If you put her name on the title so that she also owned the properties you would both be liable for your share of the tax if chargeable but you would also both be able to claim a share of the expences to offset. It may be worth your while asking HMRC directly if you can employ your wife as her main job in that capacity.