Household Income

I have a question related to the higher rate threshold. It is an example of a married couple with totally different incomes. The husband makes 65k and the wife just 28k. (total of 93k) Now husband would need to pay 40% tax over a 50k income but the wife will only pay 20% of her 28k income. Their combined net income will be affected by their husband's 40% tax rate so in effect, as a family, they would be left with less money than a couple with an identical income of 41.5k each (total of 93k). Taking all the above into account would it be possible to somehow do the end-of-the-year tax calculations based on the total household income instead of doing this individually for each one of them? Your advice and help will be much appreciated!

Hi,

The tax due is based on the individuals income and not taxed as couple. 

Thank you.