Transfers from/to partner

Hello, My partner and I both use and share an individual account (under my name) for our shared expenses (mortgage, bills, shopping…etc). That “shared” account offers a linked saving pot, so we have been earning some interest over the last year on the money that wasn’t spent. Recently I learnt about personal savings allowance, and realised I’ve gone over the PSA limit. Therefore, we have both decided to open separate individual CASH ISAS. I understand payments over 3K to a parter are free of tax, as long as they are for shared expenses and origin can be demonstrated, but: can I pay my partner back unlimited amounts of transfers over 3K from that “shared” account free of taxation if we can demonstrate he once transferred it to me? Many thanks

Hi Amprui,
There are no Income Tax implications for cash gift.
What you have mentioned is the annual exemptions that relates to Inheritance Tax.
Please have a look here:
How Inheritance Tax works: thresholds, rules and allowances
Thank you.