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Posted Fri, 20 Jan 2023 18:34:41 GMT by Thomas Chan
My spouse is not a UK tax resident and, save for some insignificant amount of interest income from UK banks, has no income. Is he entitled to any personal allowance? May he transfer £1260 of his personal allowance to me?
Posted Tue, 24 Jan 2023 11:40:23 GMT by HMRC Admin 17


The guidance at :

International Manual   

advises who is entitled to UK personal allowances. 

Form R43 is used to claim UK tax allowances :

Claim personal allowances and tax refunds if you're not resident in the UK  . 

The guidance at :

Marriage Allowance     

will explain the rules for claiming a transfer of marriage allowance and how to apply  .

Thank you.

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