Couples where one partner is a basic rate taxpayer and one is a non-taxpayer can benefit by transferring 10% of the non or low-earning spouse’s personal allowance to the other. You are eligible if:

  • you’re married or in a civil partnership
  • you don’t earn anything or your income is under £11,000
  • your partner’s income is between £11,001 and £43,000

The higher earning partner’s personal allowance is increased by £1100 and therefore they won’t pay the usual 20% tax on that amount, increasing net income by £220.  If one of you is a higher rate taxpayer then you will not qualify.

The claim can also be backdated to the 2015/16 tax year (when the transferable allowance was £1,060). More information is at:


The information above is based on our current understanding of HM Revenue & Customs guidance. Tax relief is dependent on your own particular circumstances and subject to change. It is recommended that you seek professional advice before making any financial decisions