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Wives' Allowances

Volume 887: debated on Tuesday 4 March 1975

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asked the Chancellor of the Exchequer whether he will amend future tax forms and accompanying memoranda to inform married women of their right to allowances when maintaining their husbands.

The income tax payable on the income of a married couple is the responsibility of the husband, and he is therefore entitled in law to the personal allowances and receipts. For PAYE coding purposes, if the allowances are expected to exceed the husband's share of the income the tax office will arrange for the wife to receive the balance in her PAYE coding. But if my hon. Friend has in mind the arrangements for separate assessment of husbands and wives particulars are already included in the guides issued with the main tax returns.