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  • Transfer of personal tax allowance

    When I left full time employment I transferred part of my Personal Tax Allowance to my wife. This was because I became a full time, unpaid Carer and had no income. Marriage Allowance let me transfer £1,260 of my Personal Allowance to her as she was still in employment. We are both soon to officially retire and I want to transfer it back to apply it to my Pension. What is the procedure please? Is there a form? Thank you.