Independent Taxation Manual - IN307
Allowances: The `Personal allowance' is for every taxpayer
The basic idea behind Independent Taxation is that husbands and wives are dealt with as separate people. So every taxpayer
- including every husband and every wife
- gets his or her own Personal allowance; this is an allowance like the former Lower Personal allowance. The Wife's Earned Income allowance disappears after 1989-90.
