I have a rented property with no mortgage built with my own cash reserves. I want to transfer this to my wife as she is stay at home mum with little income so she would be paying 20% on the rental income compared to my 41%. Do I record this transfer in my Form 11 or do I send in some other form to Revenue. I understand there is no capital gain to be paid but I still need to send the transfer details to revenue? Thanks for any replies.