If you are aged at least 65 at any point in the tax year you are eligible for an increased personal allowance. A further increase applies if you are at least 75.

The age-related amount is gradually withdrawn once your total income rises above a certain level until you reach the minimum personal allowance.

Blind person's allowance is worked out in the same way as personal allowance.

If your taxable income is below your personal allowance you cannot transfer it to anybody else. If you have a taxable income you may be able to transfer income to family members with lower incomes by putting investments in the names of those on a lower income.

Married couple's allowance is now only paid if you or your spouse was born before 6 April 1935. The amount of the allowance paid depends on the oldest partner's age and the income of one partner. You get relief at only 10 per cent of the full allowance knocked off your tax bill at the end of the tax year.