Income Tax Act 2007 section 40

Election for transfer of allowance under section 39

Section 40 sets out the rules governing how and when an election to transfer unused blind person's allowance to a spouse or civil partner must be made, and the additional consequences of making such an election.

• An election to transfer surplus blind person's allowance must be made no later than four years after the end of the tax year to which it relates.
• Once an election has been made, it is irrevocable and cannot be withdrawn.
• Making an election to transfer blind person's allowance automatically triggers a deemed election to transfer any unused married couple's or civil partner's tax reduction for the same tax year.
• The election must be made in the form specified by HMRC, as required by the general administrative rules.