It was a passing remark from Ian Duncan-Smith on tonight's edition of Any Questions in response to the CB 'two low incomes vs one high income' anomaly. He mentioned that PAYE reform is on the agenda for later in the parliament.. and that the reforms would make it easier to assess household income rather than solely that of the individual. PAYE was built on some very old assumptions & we had that big correction exercise earlier this year so I can see that we need something more modern and responsive. But I would like to see more on the part about 'household income'... assessing women's and men's finances separately, even when they are in a couple, was the final hurdle in women gaining true independence.