From 6 April 2015, spouses and civil partners can transfer up to £1,060 of their personal allowance to each other to save tax. This only applies if neither person is liable to higher rate tax.
So the spouse/partner who has the most income can then have more tax allowances. This will save tax if one person is not using all of their personal allowance because their total income is less than £10,600.
The maximum saving is £212. The claim can be made during the tax year or up to four years after the tax year in question. With such a modest saving available, it will not be worth paying for someone to make the claim. For most employees, if they have unused personal allowance and they and their spouse or partner do not pay higher rate tax, they should make the claim here.