From 6 April 2015 married couples and civil partners will be able to transfer some of their personal allowance to their spouse or civil partner.
Where a spouse or civil partner does not pay tax (their earnings are below £10,600) they can transfer up to £1,060 of their personal allowance to the other spouse or civil partner as long as they are within the basic rate of income tax.
If the full £1,060 of allowance is transferred then tax of £212 can be saved.
You can register your interest before April using the following https://www.gov.uk/marriage-allowance and HMRC will then contact you.
