Hello and welcome to the site. Thank you for your question.
Under separate taxation, each taxpayer is treated separately and you can not make a joint tax return and therefore you cannot avail unused personal allowance of your spouse.
Most common reasons for a need to file a tax return are
- you are self employed
- you are a compnay director
- your annual income is £100,000 or more
- you have income from savings, investments or property
- you get income from overseas
- you have capital gains tax to pay
More information on "do you need to complete a tax return" can be found herehttp://www.hmrc.gov.uk/sa/need-tax-return.htm#2
From your statement, your wife now has her state pension and less than £1,000 in dividend income. Although state pension is paid gross, it is taxable income.
So her circumstances have changed and it appears she does not meet the criteria set by HMRC for filing a tax return. You should contact Self Assessment helpline and request that she is excused from filing a tax return in future.. Details are herehttp://search2.hmrc.gov.uk/kb5/hmrc/contactus/view.page?record=OILdX1VAnlM
I hope this is helpful and answers your question.
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