HC Deb 22 April 1991 vol 189 c301W
Mr. Peter Bottomley

To ask the Chancellor of the Exchequer whether it is a requirement for the tax affairs of a wife and a husband to be dealt with by separate tax offices when one does not earn money outside the home.

Mr. Maude

The tax offices dealing with the tax affairs of a wife and a husband are, following the introduction of independent taxation, determined separately by reference to the nature of their respective incomes.