The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The personal allowance is a deduction against net income that is available to all UK resident individuals (and some non-residents, see below). The basic personal allowance for 2020/21 and 2019/20 is £12,500.
ITA 2007, s 35(2)–(4)
A husband and wife / civil partners are treated as separate persons and so each is entitled to a personal allowance to set against their own personal income. Where one spouse / civil partner is working and the other is not, both personal allowances can be utilised by the transfer of income-producing assets to the non-worker. See the Utilising allowances and lower rate bands guidance note for more details.
ITA 2007, ss 55A–55E
ITA 2007, s 23
•resident in the UK (see the Residence ― overview guidance note)•national of a state within the European Economic Area (EEA), see the GOV.UK website for the list of EEA states
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