Who Qualifies?
- You're married or in a civil partnership
- One partner earns under £12,570
- The other is a basic rate taxpayer (under £50,270)
- Transfers £1,260 of unused allowance = saves £252/year
💡 You can backdate a claim to 6 April 2022, four earlier tax years. That's up to £1,008 as a lump sum, plus £252 this year: £1,260 in total.