Income split with my wife

Tax Planning and Financial

We have a small portfolio which is split 99% my wife / 1% me as I am a higher rate tax payer. We have filled in IR17 along with providing the revenue with a trust deed evidencing the split and written to the revenue explaining this and explaining that, after deducting all expenses, we are not making a profit or at least not making one which would take us over the threshold of my wife's personal allowance. My wife does not work and the revenue have never asked my wife to fill in a tax return. Does she need to do so anyway?