Matthew (who was born on 1 October 1934) dies on 23 December 2020. His only income in tax year 2020-21 is a retirement pension of £30,860. He made a Gift Aid donation of £200 in July 2020. His wife has income from property of £21,895 and no other income.

In August 2020 she gave listed shares to charity with a market value of £500. They were married for many years and made no elections with regard to the married couple's allowance. Calculate their tax liabilities for 2020-21.