the information shown below. No elections have been made in relation to the married couple's allowance and none of the income is derived from savings or dividends.

(a) Married in 1956; husband's income £18,140, wife's income £19,440

(b) Married 17 August 2017; husband's income £9,500, wife's income £1 5,375

(c) Married in 1956 but husband dies on 16 September 2017; husband's income to date of death £11,835, wife's income for the year £19,305.

In each case, the stated income figure is the taxpayer's net income (i.e. total income less tax reliefs), MCA is claimed and adjusted net income is the same as net income.