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Hanah and Hashem are married. Hanah has trading income of £11,600, while Hashem ...

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Hanah and Hashem are married. Hanah has trading income of £11,600, while Hashem has employment income of £48,700. Hanah elects to transfer the permitted amount of her personal allowance to Hashem. What is Hashem’s income tax liability for 2025/26?

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