13.6.2. Diverting dividend income to your spouseSome married couples and registered civil partners find that one partner pays a higher rate of tax on their income or capital gains while the other
does not have enough income to use their personal allowance and basic rate tax band. There are several ways of transferring income between partners to take advantage of these otherwise unused
allowances and bands.Tax breakYour spouse can receive dividend income if they own some shares in your company. This may provide...
Published 21.09.2015
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