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This means that, if one of you is unemployed or earning less than £12,500 per year, you can effectively transfer some of your personal allowance to your partner if they are a basic rate tax payer (taxed at 20%). You have to claim the tax benefit. HMRC will not automatically give it to you, even if you are eligible. Join thousands of other satisfied customers who have received a cheque for money that is rightfully theirs. It only takes a few minutes to check and claim and if eligible, you could receive a cheque in as little as three weeks.