Separate Assessment - sharing standard rate tax band

[Happyhat]

My wife and I have never been jointly assessed, however every year I always select separate assessment rather than separate treatment

In 2025 my wife earned less than 44,000 so I believe I can use some of her standard rate band. My accountant doesn’t seem so sure. Am
I wrong? Am
I not explaining myself very well? Or is she just incorrect?

 

[Robovac rider]

Separate assessment taxes each spouse or civil partner on their own income during the year, but still keeps the household within a structure where unused credits, reliefs, and certain unused standard-rate-band amounts can be transferred after year end. That is why separate assessment is sometimes described as separate assessment within joint assessment.