Extended unpaid maternity leave

Hi,

Quick question. My wife managed to extend her unpaid maternity leave for few months - she is off work from may this year till september next year. Her paid maternity leave finishes at start of november his year which is fine. My question is, as she will be on unpaid for 8 months next year, what are the taxation implications for both of us (I am in full time employment).

- Can/should I transfer her tax credits to myself?
- As she will be working less than 6 months next year, is she due any tax?

Any other advice is appreciated.
Kind regards

She can transfer all transferable credits and cut off point to you. She must retain her paye credit currently 1830 and her minimum standard rate cut off point currently 26400.00