HC Deb 16 March 1965 vol 708 c244W
Mr. Pounder

asked the Chancellor of the Exchequer if he will alter the administrative procedure in the Inland Revenue so that where married persons pay Income Tax on separate assessments, any refund due to the spouse is forwarded to that person, and the sum is not refunded always to the husband.

Mr. MacDermot

Any repayment of Income Tax due in respect of the income of either spouse, for a year for which a claim for separate assessment is effective, is payable to the spouse whose income it is. If the hon. Member knows of a case where this procedure has not been followed and will send me particulars, I will look into it.

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