§ Mr. Croninasked the Chancellor of the Exchequer (1) if he will have it made clear on the notes accompanying tax returns for the self-employed and the higher paid employees that if a married woman living with her husband opts for separate assessment certain tax allowances will be divided between the married woman and her husband, and also the nature of these allowances;
(2) if he will arrange to have printed on the tax return form PI the option married women have to pay their own tax and fill in their own tax return, and to share as a result certain tax allowances.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 7th July 1977; Vol. 934, c. 643–4], gave the following answer:
I have noted my hon. Friend's suggestions.
§ Mr. Croninasked the Chancellor of the Exchequer (1) what changes he is contemplating in the words
If you are a married woman living with your husband, he should complete the form as if it were addressed to himin form 33, in view of the fact that the details required often relate entirely to the wife's income.(2) what consideration he has given to changing the wording of tax return 112W forms to avoid the impression of sexual discrimination.
§ Mr. Robert Sheldon,pursuant to his replies [Official Report, 7th July 1977; Vol. 934, c. 644], gave the following answer:
The wording of these forms is under review.
§ Mr. Croninasked the Chancellor of the Exchequer if he will give increased publicity to the option that married women have to pay their own tax and fill in their own tax return.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 7th July 1977; Vol. 934, c. 643–44], gave the following answer:
I have noted my hon. Friend's suggestion.
§ Mr. Croninasked the Chancellor of the Exchequer what consideration he has given to making it compulsory for all married women living with their husbands and earning or receiving income liable to taxation to complete their own tax returns on their own incomes.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 7th July 1977; Vol. 934, c. 644], circulated the following answer:
Married women who so wish may, under the existing system, complete their own tax returns. I do not think it would be right to make this compulsory.
§ Mr. Croninasked the Chancellor of the Exchequer if he will arrange for tax rebates payable on the incomes of married women living with their husbands, as a result of a wrong PAYE coding, to be paid directly to the married women concerned instead of to her husband.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 7th July 1977; Vol. 934, c. 644], gave the following answer:
Earning wives whose PAYE code is corrected in the course of the tax year already normally receive any repayment due direct from their employers. It has also long been the Inland Revenue's practice to make direct to the wife any repayment of tax paid on earnings which may be due during the year—for 113W example, as a result of sickness or cessation of work. This practice has been extended to allow repayment of tax on earnings to be made direct to the wife if this is claimed up to one year after the end of the tax year concerned, provided that no assessment has already been raised on her husband.
§ Mr. Croninasked the Chancellor of the Exchequer what proportion of women in paid employment and liable to income tax is married.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 7th July 1977; Vol. 934, c. 644], gave the following answer:
About 60 per cent. for the year 1975–76.
§ Mr. Croninasked the Chancellor of the Exchequer if he will arrange for rebates payable on tax deducted from the incomes of married women living with their husbands to be paid directly to the married women concerned where there is separate taxation of wife's earnings as opposed to separate assessment.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 7th July 1977; Vol. 934, c. 644], gave the following answer:
Where a married couple elect for separate taxation of the wife's earnings, any repayment due of tax paid on the wife's earnings—as distinct from her investment income, which is aggregated with her husband's—is already made directly to her.