Since 6 April 2015 the transferable tax allowance (TTA) has been available for married couples.
However, at the moment it is virtually impossible to claim it.
The TTA was anounced in late 2013 and HMRC have had since then to provide a claim process but as of writing it is still not accessible.
Also, the process is wholly online and unbelievably difficult to understand.
If you have been trying to claim it, I would say, leave it for now until HMRC sort out their problems. You have within four years from the end of the tax year to claim it so you won’t lose out.
