Wife has no income 2018/19. Husband salary of £64,000. No other taxable income. Husband higher rate but has made gift aid and pension contributions to extend basic rate so only taxable at the basic rate.
Can wife transfer her part unused persoanl allowance to husband?
FA 2014 states that to qualify (ITA 2007 sec 55B "the individual is not, for the tax year, liable to tax at a rate other than the basic rate, the dividend ordinary rate or the starting rate for savings"
I would say that the transfer can take place but IRIS says not!