have a client who owns a property soley in his own name - predates his marriage
the property is now being let out, but as he is a higher rate tax payer he wants the income in his wife's name
as she has no ownership is this possible?
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No
In short the answer is no unless he gifts the property to her.
If she were to manage the letting of the property she could charge a management fee in line with commercial rates which may help a bit
Form 17 is not necessary unless the legal (as opposed to beneficial) interest in the property is in joint names. The suggestion her is that the legal interest will remain in the sole name of the husband, with the wife simply having a beneficial interest.