I own a rental property and my wife does all the management. I would like to split the income with her but do not wish to transfer the property into joint names.  

My wife wants to charge a management fee on a self-employed basis to reflect the work she has done, but I'm not sure that this is possible or would be accepted by HMRC.  

Arthur Weller replies  

If you look at HMRC’s Property Income Manual at PIM2210, it states: ‘A landlord can deduct any wages or salaries they pay to their spouse, civil partner or other relations for working in the rental business provided the amounts paid represent a proper commercial reward for the work done. The spouse, civil partner or relative will be taxable on their earnings if their income is large enough.’