My client is a UK resident individual who previously had dividend income and pension income amounting to around £30,000. In the current tax year, 2022-23, he will only be receiving pension income of around £15,000 as he sold all his shares in the previous tax year.

He has been married since 1970 and as he was born before 6 April 1935, usually claims the married couple’s allowance. His wife also received pension income each tax year of around £20,000. As his income has substantially reduced this year, how will this affect his claim?