§ Mr. Tim SmithTo ask the Chancellor of the Exchequer on what legal authority the Inland Revenue has sent to married women a tax return seeking details of their income for the year ended 5 April 1990.
§ Mr. Lilley[holding answer 26 April 1990]: Some married women are being sent special forms this year which ask for details of their income for 1989–90. As Inland Revenue booklet IR83 "Independent Taxation—A guide for tax practitioners" explains, this is a transitional arrangement designed to help with the introduction of independent taxation. The forms will give a married women's own tax office information it needs to calculate the correct amount of tax she must pay in 1990–91—in particular where income arising in 1989–90 is assessable on her for 1990–91. The forms also enable married women to claim the allowances due to them for 1990–91.
249WThese special forms are a request for information rather than a normal statutory tax return. There is no penalty for non-completion. Nevertheless, I hope that any married woman who has received one will complete it and send it to her tax office as that will help to ensure that the transition to independent taxation goes as smoothly as possible.