Warren Burns

Hi, I know there are several postings on this but just wanted to clarify how it would work for my own position. I own 3 buy to let flats. I am the only person on the title deeds and the mortgage is in my name only as well. I would like to pass all of the rental income for 1 flat to my civil partner but still wish to retain ownership of the property. I’ve noted that a Declaration of Trust might achieve this. However I’ve seen on the forum that this might not apply in Scotland. Can this be clarified? I use a rental agent to manage the property. Is it sufficient that the funds are paid directly to either her bank account or a joint one. Or does she need to register with the rental agent as a landlord which would mean a whole tenancy agreement for the current tenant. Is there a minimum percentage of rental I would have to retain to qualify for any tax relief on the mortgage. I still do a tax return because of the other properties I own.