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Change will allow the transfer of £1060 under certain conditions.

This change applies from 6 April and allows for the transfer of £1,060 of a personal allowance to a spouse or partner where the transferor’s income is less than £10,600 and the recipient doesn’t pay tax at the higher or additional rate. 

Article extracted from ACCA “In Practice” Newsletter

We also have guidance about this on the Whitefield site