Kindly explain these two points:
1) If one spouse has unused PA of less than £1190, then:
a fixed amount of £1190 must still be transferred
the transferor will have to pay some tax
maximum tax saving for the couple is = unused PA*basic rate income tax
2) in the year of marriage full allowance is available. isn't the full allowance available for every year?
Ask the Tutor ACCA TX-UK
Marriage allowance
My explanations of what you need to know are contained within the OT Study Notes and the lectures
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