Married couples
Moving the 20% band between spouses
Under joint assessment you can move the shared band and most credits between you. The increase from a second income can't move.
A couple taxed jointly can choose, in myAccount, how much of the band and credits each employer uses. For example, you can put most on the higher earner. The part of the band that comes from the second income can only be used by the spouse who earns it. The employee credit can't be moved either.
Work it out
Terms: Joint assessment · Standard rate cut-off point
All topics for couples · General information, not tax advice.