Tax Credits Explained ?

Hi

I am PAYE working paying tax at higher rate.
My wife works in home but is considering going back to work part time.

We presently have my Personal Tax Credit 3660, PAYE Tax Credit 1830 and the Home Carers Tax Credit 900
SR Band 44,000

What is the situation regarding the additional increased tax band of of 26,400..unsure of how this works.

What credits can be transfered between spouses.

Would my wife need to work a certain number of hours per week, is there a minimum in order to avail of credits etc.

Any clarity or working examples would be very helpful.

Thanks in advance.

You should find it explained in a Key Post. Search under individualization.