To qualify, one must be a non-taxpayer (earning less than about £12,570 a year). The other must be a basic 20% taxpayer (earning about £12,570 to £50,270 a year).
Then the non-taxpayer can apply to shift 10% of their tax-free allowance to their spouse – worth £252 this year, and backdatable four years, adding an extra £990.
For more information, visit Gov.uk.
