My friend's partner is uneployed now. Will my friend pay less tax?

QQQ

He is a 40% income tax payer if it makes difference. Should they get married or cohabiting is enough?

CLAPTON

women achieved liberation many years ago so people are now taxed as individuals
however he can transfer all his saving to her and she will avoid paying 40% tax on them

antrobus

My friend's partner is unemployed now. Will my friend pay less tax?

No. The taxation affairs of your friend and their partner are separate. Being married won't change that.

The only thing you friend can do, if they are in possession of some income producing assets, cash, shares etc, is transfer those assets into the partner's name and thus transfer the tax liability on the income as well. That's easier to do if you're married.