income tax when legal ownership has changed

After transferring (by way of title deed) the legal ownership of a commercial premises from a joint ownership between spouses to a sole ownership of just the husband by way of gift in the absence of a mortgage and no stamp duty is due, is there a requirement to inform HMRC for the rental income to be accounted in the husband's SA?

Hi Annette White,
Yes, you need to send in form17 along with evidence to show this.
Until you have agreement from HMRC, the rental must still be declared 50/50 
Please see guidance here: 
Declare beneficial interests in joint property and income
Thank you. 

Not HMRC...totally incorrect. The legal ownership has gone from joint to sole on the title deeds, the wife has NO legal ownership and NO right to the income, the income will be reported by the husband, in accordance with ownership as the sole owner. No form 17 is needed, no notification to HMRC is needed, the husband simply reports all income from the change on his SA.

Thank you, HMRC Admin 25 and thank you, Clive. The gudance https://www.tax.service.gov.uk/print-and-post/form/SpecPersTax_iForms/1.0/17/17.xdp says: You can use this form to declare a beneficial interest if you hold property jointly and: you actually own the property in unequal shares. The answer to both questions is no, and, furthermore, it says: Do not fill in this form about: •property that is not held in unequal shares. The property is not held in unequal shares, it is not in shares at all. I also read that beneficial ownership usually follows legal ownership, unless there is evidence to the contrary (such as a declaration of trust). Can I now assume that notification is not required, husband just declares the rental income in his SA, as he is the legal owner?