I have recently placed my wife's name on the deeds of my rental property as 50/50 ownership and she is now no longer working due to the birth of our 2nd child. I have in previous years completed the self assessment tax return on behalf of myself as I was the sole owner. I would just like to understand how I can use my wife's income tax allowance to reduce the tax I pay on my rental income now she is a joint owner. Can I use my wife's full allowance to offset? Would both myself and my wife therefore be required to complete seperate self assessments at the end of each tax year?