Hi Guys. In layman’s terms. Is there a way I can just ‘write of’...

Hi Guys. In layman’s terms. Is there a way I can just ‘write of’ my holding for tax purposes. A handing back of the keys type scenario. I’d like to write off the loss in this current financial year even if that means not getting anything for them as my loss is quite substantial so would offset some other gains. Or could they be transferred to my spouse for 1c or anything like that? Or are we simply stuck?? Thanks in advance.