Rent - Self Assessment Quick Question

[Samson22]

Call me annoying Bd6759

But what would the situation be pre 1991 if the wife lied to there husband about there --- surely the husband would not be liable for the penalties ( assuming they had them then ) or repercussions? Sorry just I guess you could call me a geek

[bd6759]

It was 30 years ago. Not much guidance around now.

Yes. The husband was liable and had to report his and her income in his tax return.
The law was at part VII chapter II ICTA 88
https://www.legislation.gov.uk/ukpga/1988/1/part/VII/chapter/II/enacted

There was a provision that allowed separate assessment. It was convoluted because it looked at the total tax liability and apportioned it between the 2.

Also separate taxation (also called wife’s earnings election) where the wife could be taxed on her own earnings (only earnings, not investments). However the husband lost his married mans allowance. It was often used if the husband was higher rate. It took his wife’s earnings out of the higher rates.

But let’s not hijack another thread.