Matthew (who was born on 1 October 1934) dies on 23 December 2021. His only income in tax year 2021-22 is a retirement pension of £30,930. He made a Gift Aid donation of £200 in July 2021. His wife has income from property of £21,965 and no other income. In August 2021 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 2021-22.