§ Dame Irene Wardasked the Chancellor of the Exchequer whether he is aware of the problems caused by the aggregation of wives' post-war credits with their husbands; and if he will take steps to prevent in cases of divorce where the husband marries again, on his death his second wife claiming the post-war credits of his first wife; and if he will make a statement.
§ Mr. Patrick JenkinThe general rule is that a husband is responsible for tax on his wife's income, and accordingly post-war credits issued to a husband normally took account of his wife's income. Where there has been a divorce, or the parties are permanently separated, the wife should apply immediately for a division of the post-war credits. Application should be made before the credits become payable to the district which holds her husband's post-war credit records, or if this is not known, to the district to which she is currently making tax returns, giving as much information as possible about her husband's and her own wartime employments.