Mahbub Elahi

Hi Apologies if this has already been answered in another thread. I seek guidance on implementing a Deed of Assignment for rental income and have the following questions: I solely own a property that I plan to remortgage as a personal buy-to-let and rent out. I intend to establish a Deed of Assignment to transfer 100% beneficial ownership to my wife, who is currently unemployed and will manage the rental property. The rental income will be deposited into her bank account. Questions: 1. Under this arrangement, can my wife claim the mortgage tax relief as an allowable expense on her tax return, even though the mortgage remains solely in my name?​ 2. If she cannot claim the mortgage tax relief under the current arrangement, should we remortgage the property in both our names and arrange for the mortgage payments to be made from her account to enable her to claim this expense?​ Thank you for your assistance.