Joe and Jemma are married and have a child. Joe was employed with a multinational company and retired on 31" January 2020. His remuneration package net earnings are GBP 6000 per annum and has contributions to payroll deduction scheme of GBP 2800 per annum. He is entitled to pension of GBP 3600 per annum. He has made investments and earns GBP 1200 annually. Jemma is employed with a bank and draws annual employment remuneration of 14500 GBP. She earns GBP 4000 per annum from dividend in shares. Jemma has gross contribution of 5000 GBP towards the gift aid scheme. Jemma has received 2100 GBP per child as the child allowance from the British government. You are requested to find out the tax liabilities for Joe and Jemma for 2019-2020 as per the best tax plan