Can I claim my wife's unused tax allowance?

Arthur Weller replies:
An individual who is not liable to income tax above the basic rate is able to transfer £1,190 (£1,150 for 2017/18) of their personal allowance to their spouse or civil partner, provided the transferee is also not liable to income tax above those rates. This is known as the transferable tax allowance or marriage allowance. Only the set amount can be transferred. If the election is made, the transferor's personal allowance is reduced by the transferable amount and the transferee is entitled to a tax reduction of 20% (i.e. the basic rate) of the transferable amount.