Transfer of Personal Allowance - husband and wife

Hi, I would like to know whether I could apply to transfer my personal allowance to my husband. Under what circumstances could I apply for such transfer? Which Form should I fill in?Appreciate your guidance and help. Cheers

Hi KF@2023,
You are not able to transfer your Personal Allowance.
There can be the option to transfer the Marriage Allowance:
Marriage Allowance
Thank you. 

Dear Admin 25, Thanks for your feedback and reply. As for Marriage Allowance, do I have to apply it separately via government gateway before I submit this year's tax return (ie paper submission on Oct 31, 22 and e-submission Jan 31. 24)? More, in which form (eg SA100) I need to indicate that I have already applied for marriage allowance for current year tax return? Appreciate your reply and guidance. Thanks

Hi KF@2023,
Yes you would need to register for Marriage Allowance separately to then receive the transfer on your Self Assessment.
If you are in receipt of the transfer then you do not have anything to complete on the Self Assessment.
Once we receive the tax return our systems will pick up that your are the recipient of the transfer and your calculation will be updated. 
Thank you.