transfer allowances between spouses

Dazed_and_confused

Sorry but I think this says otherwise (from link keep pedalling provided)

55CElection to reduce personal allowance

(1)An individual may make an election for the purposes of section 55B if—

(a)the individual is married to, or in a civil partnership with, the same person—

(i)for the whole or part of the tax year concerned, and

(ii)when the election is made,




Utterly irrelevant though if a claim for married couples allowance could be made