Have you applied to transfer up to £1,060 of unused tax personal allowance to your higher earning spouse or civil partner for the 2015/16 tax year?
In simple terms, if one of you earns a little (below £10,600) or nothing at all, and the other is a basic rate taxpayer, you can transfer unused personal allowance up to £1,060 to the higher earner.
This is worth £212 in tax saving with just one simple HMRC form to complete.