From the next tax year it will be possible to transfer some of your tax free allowance to your spouse if this proves beneficial. Both of you have to be basic rate tax payers for this to be allowable. One of you would have to earns less than £10,000, for example if Mrs B earns £8000 then she can opt for her husband to have £1000 of her personal allowance allowing Mr B to earn £11,000 before paying tax thus saving the couple £200 a year.
If one of the couple is a director of a company and earns say £7500 in salary and the rest of the earnings are in dividends and the spouse earns over £10,000 then this too is a circumstance where it is worth transferring the allowance.
It is worth looking at if you are both basic rate tax payers. Ask your tax accountant if you can benefit from this change in the rules.