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Document updated/added on 17.06.2019

Topic: Profit extraction

spouse's job description
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Spouse's job description

Spouse’s job description A business can pay a salary to the spouse or other family member of its owner if they work for it. Having a formal job description will help justify the amount paid if HMRC decides to challenge it. How much? The wages paid to a spouse will be a valid tax deduction for the business if HMRC is happy that they are paid at a commercial rate for the work performed. First assess exactly what your partner does for the business. Use our example of a Spouse’s Job Description to help you record their responsibilities. Next, calculate the average number of hours spent by your spouse per week or month on business activities. This can be tricky, but even a rough diary note made at the time is good evidence should HMRC ever seek to challenge the amount paid. If your business is run through a company you should check that the gross wage you expect to pay to your spouse/partner is at least

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