New Transferable Tax Allowance for couples

From April 6th 2015, married couples and civil partners may be eligible for a new transferable tax allowance. The measure will benefit couples where one earns less in income than the value of the personal tax allowance and the other is a basic-rate taxpayer.
One partner or spouse can transfer 10% of their personal allowance to the other and this means that the recipient can earn an extra £1,060 on top of their own personal tax allowance of £10,600 in the 2015/16 tax year before paying any tax.
However, this will NOT apply to higher rate taxpayer.