MFP

We are UK retirees tax resident in Portugal. Our tax affairs are basic, comprising pensions, rent & savings. However, we have 50/50 ownership of our UK dwelling & the rental is essential to our monthly income. I pay UK tax on pensions above the minimum income threshold, but also on 50% of the rental income. My wife falls below the threshold currently with her share of the rent as sole income, apart from some savings interest. We are considering Land Registry of the dwelling under sole ownership of my wife with a view to reducing my tax bill. What are the tax implications for either of us if the transfer is a gift, and will HMRC view subsequent rental solely as my wife's income?

I recently took up residency in Portugal. I confirmed my change of address at the time of my 2022-23 HMRC submission, submitting form SA109 by post. Residency in Portugal was approved in March 2023 and I have lived here since. Portuguese assessment is now due, and I thought it best to complete my UK assessment for 2023-24 at the same time. I have a UK Local Authority pension, state pension and earn income from a UK dwelling. The first page "personal details" of the HMRC on-line submission requires confirmation of "tax residency". The options are England, Scotland, NI and Wales. There is no option to indicate non-UK residency. How do I ensure my assessment is done on the basis of my foreign tax residency, given that I cannotselect such an option? Thanks.