It is possible, in certain circumstances, to transfer £1,260 of your personal allowance to your spouse or civil partner (known as the Marriage Allowance).
This is only available where one spouse or civil partner does not fully use their personal allowance and the other is a basic rate taxpayer. Both parties must make a claim or election.
Claims must be made within four years after the end of the relevant tax year. Once a claim has been made, it normally remains in force for future tax years until it is cancelled or withdrawn by notifying HMRC.
However, if a claim is made after the end of the relevant tax year, it applies only to that one year as a standalone claim.
For most clients, it is preferable to review whether a claim should be made after the end of the tax year, when final income figures are known and we can be confident that the claim will be beneficial.