Capital gains tax is a tax on the profit which you get from the sale of an asset. You do not have to pay CGT if your income for the tax year is less than your annual tax benefits. However, if you do choose to transfer your assets to your partner, please be aware that if you subsequently sell the asset, you will be charged for the asset based on the profits you made as a married couple. If you do not make full use of your CGT services in a particular financial year, you cannot carry them over to the following year.