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.

Updates to this page

Published 19 March 2014

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