She was an HM Revenue and Customs officer, specialising in tax credits.

But Andrea Gregory was also a serial fraudster - working with her bank manager husband Michael to swindle almost £50,000 in benefit fraud from the public purse.

Now both are behind bars.

Over nine years the Meltham couple under declared his earnings with a bank or building society, overstated her entitlement to severe disability living allowance and claimed child care costs they were not incurring.

By the time their dishonesty was uncovered they had pocketed £49,015 extra in tax credits, Leeds Crown Court heard as Andrea Gregory appeared for sentence in a wheelchair.

Simon Clegg prosecuting told the court she abused the trust placed in her because her accountancy role with HM Revenue and Customs included looking at self-assessments, debt management and tax credits.

She had attended college and obtained an accountancy qualification with the Association of Accountancy Technician. During the period concerned between 2004-13 her husband worked for some of the period with the Royal Bank of Scotland and later for Leeds Building Society.

Mr Clegg said the dishonesty covered three distinct components in their claim. Initially she was receiving a severe disability living allowance having mobility problems including osteoarthritis, but her condition changed and she was not then in receipt of the higher care rate.

The couple under-declared her husband’s earnings in 2008 by as much as £10,831 when he was earning in excess of £30,000 as a customer relations manager.

They also made inaccurate child care claims for two children when first one and then the other had stopped receiving such care.

Mr Clegg said Andrea Gregory, who was also a branch officer for the Public and Civil Service Union at work, was initially suspended and then dismissed earlier this year.

Gillian Batts for Mrs Gregory said because of her condition prison would be extremely difficult for her and would impact on her children.

Zara Begum for Michael Gregory said there was no suggestion they had enjoyed a “lavish lifestyle” and they had even had to give up their own home because of financial difficulties and move to rented property.

She said he had taken early retirement in 2009 from one job because of health issues, after a period unemployed he had started work again on a part time basis but in 2013 stopped. He suffered from depression for which he was having treatment. He said he misunderstood the forms involved.

Michael Gregory, 58, and Andrea Gregory, 50, of Acorn Drive, admitted 10 charges of being concerned in fraudulent activity to obtain tax credits and were each jailed for 10 months.

Judge Tom Bayliss QC said she was bright woman and he took the view it was “brazen fraud not a misunderstanding”

“Your knowledge Andrea Gregory of implementing systems of tax credits at HM Customs and Revenue leads me to the conclusion there was an element of sophistication in your offending and certainly a breach of trust.

“An employee of the revenue and customs has a duty to uphold the system and not abuse it as you did.”

“There were a large number of false declarations and each time this was done brazenly by you.”

He had read references indicating she had done voluntary work at school and was training at one point as a leader for the St John’s Ambulance Brigade but he said there had to be jail in both cases.

He said tax credits were a critical support to those who need them “but those like the two of you who fraudulently and deliberately take large sums of money to which they are not entitled undermine the welfare system and the confidence of the public in the system.”

“It is simply theft from the public and Andrea Gregory you worked for the Customs, behaviour like this must be deterred.”