Transfer of personal allowance from spouse

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?

Hi,
 

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.