§ Mr. Peter BottomleyTo ask the Chancellor of the Exchequer what estimate he makes of any additional cost involved in a separate tax office dealing with the tax affairs of a non-working spouse.
§ Mr. MaudeNone.
The tax office in which the tax affairs of non-working spouses are handled depends on their individual circumstances: for example, if they receive an occupational pension, it is the tax office dealing with that pension scheme; if they have investment income liable to tax it is their local tax office; and where the individual is claiming a repayment of tax suffered on investment income, the claim will be handled in one of the new Inland Revenue offices specialising in this work. These arrangements are the most cost-effective way to provide a good all-round service to taxpayers.
Where the tax office is remote from the person's home, any personal inquiries can be directed to the local tax inquiry centre.