Policy paper
Transferable tax allowances for married couples and civil partners
This Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.
Documents
Details
This allows a spouse or civil partner who is not liable to income tax above the basic rate to transfer £1,050 of their personal allowance to their spouse/civil partner, provided that the recipient of the transfer is not liable to income tax above the basic rate.
Published 19 March 2014