If a person is not working can their tax credits be transferred to their spouse ? If so how can you estimate the nett difference in the spouses take home pay?
Under joint/aggregated married taxation some credits/allowances are transferrable and some (in particular the PAYE credit, flat rate employment expenses and basic standard rate cut off) are not. See [broken link removed]. [broken link removed] may be able to estimate the difference between the one spouse working taxed as a single person and one spouse working under joint/aggregated married taxation.