§ 51. Mr. Jannerasked the Chancellor of the Exchequer whether employees who have had Income Tax deducted from their wages by an employer under the P.A.Y.E. system are treated as having paid such tax and under no further liability to the tax authorities if their employers for one reason or another fail to pay over to the tax authorities the money thus deducted.
§ Mr. Glenvil HallYes.
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§ Mr. Nieldasked the Chancellor of the Exchequer upon what authority, when a wife has made an overpayment of Income Tax to the Commissioners of Inland Revenue so that she is entitled to a refund, arrears of tax alleged to be due from her husband are deducted from such refund.
§ Sir S. CrippsThe incomes of husband and wife are treated as one for Income Tax purposes and except where the husband or the wife has applied for separate assessment, an overpayment on part of the joint income would be set off against any underpayment on another part. If the hon. and learned Member would send me details of any particular case which he has in mind I will have inquiries made.