(1) Where an individual is required by a notice given under section 877 to deliver a statement in writing of the total income in respect of which the individual is chargeable to income tax and that income is or includes income of his or her spouse or civil partner, the individual may, within 21 days from the date of the receipt of the notice, notify the inspector by whom the notice was given that the income in respect of which the individual is chargeable to income tax is or includes income of his or her spouse or civil partner.
(2) Where an inspector receives a notification under subsection (1) or is of the opinion that the spouse or civil partner of the individual concerned is in receipt of income, the inspector may by notice given to the individual's spouse or civil partner require him or her to prepare and deliver to the inspector, within the time limited by the notice and in the form required by the notice, a statement in writing signed by him or her, setting out the amount of inc
…