Split Year and Marriage Allowance

When the spouse are entitled to apply the split year for tax year, if only 1 spouse filled in the form (SA109), another one is not going to fill in (because his income for full tax year less than GBP12,570 (covering to Overseas and UK part), to minimise the paperwork and save cost using 3rd party recognised software for online reporting). Will affect them to transfer 10% allowance to another using Marriage Allowance? Thanks

Hi,
No they can still apply.
Thank you.