But the structure of the income tax would later turn marriage into a safe haven for those who wanted to escape huge tax. “Notice is hereby given to employers who have not received a supply of PAYE forms by April 30, 1966 to notify their local income tax office and to supply that office with their name and address.....,” said S.K Sebagereka, commissioner of income tax in March 1, 1966 gazette notice. And just like income tax, once children set in, the surtax came in at much higher incomes. This was a form from the employer designed to show if they were entitled to single allowances, married allowances or married and with a child or children allowances. It was called free monthly pay because it was a section of earnings that could not be subjected to any taxation.

Source: Standard Digital May 02, 2017 05:26 UTC