§ 28. Mr. Hollandasked the Chancellor of the Exchequer whether he will take steps to ensure that any refund of tax due to a married woman on the termination of her employment is paid to the woman and not to her husband.
§ Mr. Robert SheldonRefunds made through PAYE during the tax year in which the employment ends are paid to the wife. Refunds arising from an assessment after the end of the tax year must, however, be made to the husband, since in law the husband is assessable on the couple's joint income. If, however, an application is made for separate assessment, any tax overpaid on the wife's income is repaid to her. Similarly when a married couple elect for separate taxation of the wife's earnings, any repayment of tax in respect of these earnings is made to the wife.