asked the Minister for Finance if tax-free allownces will be transferred from a spouse to a husband (details supplied) in County Kilkenny; and if the full allowances will be granted to them; and if their tax affairs will be brought up to date by a PAYE balancing statement.
Written Answers. - Tax-Free Allowances.
39.
I have been advised by the Revenue Commissioners that, following a request by the wife on 16 March 1987, the husband and wife are being taxed for the current year under the provisions relating to separate assessment and the appropriate certificate of tax-free allowances has been issued to each spouse on this basis. If they now wish to opt for joint assessment on the aggregation basis for 1987-88, the wife must notify her local inspector of taxes in writing to that effect before 6 July 1987. The husband should then advise his inspector of the manner in which he wishes his tax-free allowances to be apportioned between himself and his wife.
If the couple wish to have their liability for the year 1986-87 reviewed, the husband should submit their forms P60 to his tax office to enable the joint review to be carried out.