Clarification on Transferring Rental Income and Bare Trust Requirements

My wife and I jointly own two rental properties as joint tenants. Additionally, I personally own one rental property in my name. I would like to transfer all rental income from all three properties to my wife who will declare the income on her self-assessment, and I am seeking clarification on the necessary steps. My understanding is that I need to have a written declaration of bare trust, in accordance with the example provided in the following HMRC guidance: https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem9520.Furthermore, I understand that there is no requirement for the document to be witnessed. However, I am uncertain whether Form 17 (Declare beneficial interests in joint property and income) needs to be filed with HMRC in this situation. In addition, I am uncertain if the bare trust needs to be filed with HMRC. Could you kindly confirm what the necessary steps are? Many thanks for your assistance.

Hi,
Thank you for your question.  
Form 17 only applies where the property is held in joint names.
If you want a 0/100 split with your wife for the properties held jointly you will need to complete a Form 17 and send us evidence of the unequal split as set out in:
 TSEM9851 - Property held jointly by married couples or civil partners: Form 17 rule - evidence.
 For the property in your name only please refer to: 
TSEM9140 - Ownership and income tax: legal background: ownership: legal and beneficial ownership - interaction and
TSEM9520 - Ownership and income tax: express trusts - written declaration the declaration does not need to be witnessed and you do not need to send this to us however please retain this if required by HMRC at a later date. 
​​​​​​​Thank you.