Additional Personal Relief Definition:

The amount allowed against a married woman's earned income in addition to the marriage personal allowance given to the couple jointly. Normally, where the wife is in paid employment, this additional relief will be given directly to her by an adjustment to here PAYE code number. If she is self employed then it will be necessary for her or her husband to claim the relief directly when submitting the annual return of income. It should be noted that the relief is only given against earned income. Unearned income does not qualify.