Can I claim tax relief for my wife who hasn’t worked for three years and doesn’t claim any benefits?

Arthur Weller replies:
If your wife hasn’t worked, she hasn’t had any income. If so, there is no tax relief to claim. Perhaps you mean to say that she has investment income from which tax has been deducted at source. If this income is below the income tax personal allowance, the tax was deducted incorrectly, and you should look into sending an R40 form to HMRC for the repayment of tax deducted at source from the investment income (www.gov.uk/government/publications/income-tax-claim-forrepayment-of-tax-deducted-from-savings-andinvestments-r40).