Assigning income from saving of single-named bank account

Hi, I would like to ask if the following is allowed. My friend has interest income under his single-named account, which is high enough to make him become additional rate payer, say GBP 200,000. His spouse, on the other hand, only has limited income which is a basic rate payer. Can my friend assign part of the beneficiary interest (like 50%) of this GBP200,000 saving income to his spouse?

Hi ,
 

He can but any claim will not apply retrospectively . Thank you .

Does it mean it won't change anything, and his spouse will still be subject to the higher rate?

Hi
Correct.  It would not change any previous tax year.