Tax allowances
The personal allowance is a basic allowance available to most people. Clients who are married or in a civil partnership may be entitled to a transferable tax allowance which allows a set limit of underused personal allowance to be transferred from one partner to the other. If the client or their partner was born before 6 April 1935, they may be entitled to a married couple’s allowance.
A client who is registered blind can claim a blind person’s allowance for the whole tax year. This is in addition to the personal allowance.
1A backdated claim can be made for up to four years for any allowances, so check whether the client has not received an allowance to which they are entitled.