The start of the new tax year has brought a few changes, one of which is the ability to transfer tax allowance between spouses or civil partners. This is not terribly straightforward and at the moment you are still having to ‘register an interest’.
If an employee manages to successfully transfer part of their allowance, both parties will receive a new tax code and we expect a P6 tax notification to be issued. The maximum that can be transferred is £1060 for this tax year and the income of the person donating the tax allowance should generally be less than £10 600pa.
For further details you can visit the government website here.