“If one of a couple is a non taxpayer (income less than £12,500 per year) and the other is a basic rate taxpayer (income £12,500 to £50,000) the non taxpayer can elect to give up 10 percent of their Personal Allowance, worth £1,250 to the higher earner.

“This increases the amount of tax free income the higher earner can revive before tax at 20 percent is due.

“This is currently worth an extra £250 per year for the couple.”

Ms Ingram went on to explain those who have been eligible in previous years, but who haven’t yet claimed, can backdate their claim to include any tax year they were eligible since April 5, 2016.