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Hi.As of now, it is not possible for part or all of an unused personal allowance to be transferred between married couples or those in civil partnerships I'm afraid. If one or both of you was born before 6 April 1935, you can transfer unused married couple's allowance between you. You can read about that here.From 6 April 2015, there are plans to allow a spouse or civil partner to transfer £1,000 of their personal allowance to their spouse or civil partner. You can read about that here.I hope this helps but let me know if you have any further questions.