Bobby Fischer

Hi, I have transferred part of my Personal Allowance to my wife for several years because my earnings were below the threshold. But, because of the effect of the pandemic on her business, for the year 2022/23 my wife's earnings fell below the threshold. At the same time, my earnings rose above the threshold. This resulted in me paying more tax than I would have if I hadn't transferred my allowance. Because my wife is self-employed, I didn't know her earnings fell below the threshold until she submitted her tax return this month (June 2023). I have cancelled the transfer of my allowances but the cancelation will not take effect until 6 April 2024. So, potentially, the same could happen this year and I will be paying more tax than I would have. Because the information on my wife's tax wasn't available until after the beginning of the tax year, am I able to get a refund for last year? And can the effective date of the cancellation of the transfer of allowances be back-dated to the beginning of this tax year (2023/24)?