If you are married or in a civil partnership, and your spouse or civil partner earns less than £12,570 per year, they can transfer up to £1,260 of the tax-free personal allowance to you, and could save you up to £252 each tax year.
Key points are:
- Your spouse or civil partner must earn less than £12,570 (the tax-free personal allowance).
- Your income must be between £12,571 and £50,270 or £43,662 in Scotland (ie, you are a basic-rate tax payer).
- You can backdate the claim to include any tax year since 5 April 2020, so you could claim up to £1,260.
- Follow the links below to calculate how much you could save and to apply online.
