This Content Was Last Updated on February 9, 2017 by Jessica Garbett


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