How does Affiliation Allowance work?
The low-earning partner must apply to the HM Revenue and Customs to importune any unused personal allowance be transferred to their spouse.
Those drawing less than this personal allowance amount can transfer a utmost of £1,250.
If you earn less than £11,250, which is the personal allowance, minus £1,250, you can do this without being inclined to pay any tax.
In 2020/2021 those earning above £11,250 but below £12,500 can soothe transfer £1,250, but they will liable to pay tax on any income in excess of £11,250.
Their sharer still makes a tax savings of £250, but the extra tax they pay reduces the complete level of savings made by the couple.