transfer of personal allowance

Hello sir,

My question is on personal allowance transfer between spouse.
If the scenario is like this:

Husband : nonsaving income – 23000 (joint asset income included)
Wife : nonsaving income – 2500 (from joint asset)

Husband:Non savings income 23000-11000(PA) =12000
Wife: Non savings income 2500 – 2500(PA)= 0

tax: (husband)
N.S. 12000 @ 20%= 2400
{(11000-*2500)@ 10%}x 20% = (850)
Income tax liability= 1550

*The treatment I used for the tax reducer personal allowance ,is it right ?