§ Mr. McCrindleasked the Chancellor of the Exchequer if he remains satisfied with the practice of his Department in replying to the husband of a married woman who has written on her personal tax matters rather than to the woman.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 21st April 1978; Vol. 948, c. 384], gave the following information:
The Inland Revenue has recently instructed its offices to reply direct to a married woman who has written to them about her tax affairs. Where, exceptionally, the matter raised involves her husband's tax affairs, and a reply has to be sent to him, tax offices have been asked to ensure that the wife receives an explanation why this was necessary.
§ Mr. McCrindleasked the Chancellor of the Exchequer if it remains the practice of the Inland Revenue to pay a tax rebate due under a married woman's tax payments to her husband; and if he will make a statement.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 21st April 1978 Vol. 948, c. 384], gave the following information:
Since the husband is legally responsible for tax due on the joint income of a married couple, he is also in law entitled to any repayment due in respect of his wife's income. But in practice repayments on 537W wife's earnings due in the course of the year through the PAYE system, e.g. because of sickness or unemployment, have for many years gone to the wife. The practice of making repayments direct to the wife was extended in 1976 to include claims made in the following year, provided her pay and tax details had not already been included in an assessment made upon her husband. The effect is that the great majority of PAYE repayments in respect of wife's earnings are now made direct to the wife.
Repayments are also made direct to the wife where there has been an election for separate assessment, or for separate taxation of wife's earnings.