Transferable personal allowance (marriage allowance)
HMRC are running a radio campaign to encourage individuals to take this up!
With effect from 6 April 2015 if one of a married couple or civil partnership is a non-taxpayer and the other is only a basic rate taxpayer it is possible for the non-taxpayer to elect to transfer up to 10% of the unused personal allowance to the other spouse. So in the year ending 5 April 2016 this is worth up to £10,600 x 10% = £1,060 x 20% = £212.00. Application can be made on-line if not within self-assessment. Or alternatively the claim can be made on the 2015/16 self-assessment tax return.
For the year ending 5 April 2017 the amount that can be transferred is £11,000 x 10% = £1,100 so worth up to £1,100 x 20% = £222.00.
More information can be found here. If you cannot supply the information that HMRC need to process the claim on-line then HMRC can be telephoned and a claim form requested.