In the 2014 budget a new transferable tax allowance was proposed to be launched in the 2015/2016 tax year. The proposal is to transfer £1050 of tax allowance from one partner to another, this includes civil partnerships and marriages. It would appear that neither partner must be earning above the basic rate to make the transfer, and the transfer will result in altered tax codes.
For us as a payroll provider, we will just process tax code changes in the usual way, and for employers they may well not notice any impact at all. We do not know how simple it will be for individuals to make this transfer, however, and we will have to wait until the proposals are finalised. The government has projected an average £197 p.a. saving for married couples on basic rate tax but this will obviously very much depend on individual circumstances.