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Rental Income - tax

My wife and myself currently have a joint mortgage and we would like to rent out the property that the  mortgage is for.

The mortgage lender is happy for us to do this but I have a question about the tax on the rental.

 

Presently my wife has no income. Are we able to register the rental income in her name only?

This would keep the rental income from being recorded against my name, thus paying a higher rate of tax.

 

I just need to know if this would be within the tax rules.


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