Employing your spouse (tax avoidance?)

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My eldest starts school in August and the wife's thinking of jacking in her part time job to be a full time mum, since our youngest will start school next year.

I'm in a partnership and was thinking, is it possible to get the Firm to employ my wife as let's say a part time clerical worker and pay her up to the personal allowance (almost £5,000) out of my drawings? That way she wouldn't pay tax and we would benefit from the tax and NI I would have paid on that money. I'll be speaking to the accountant next week but wondered if anyone here had any experience of it?

 

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Thanks for your replies guys. Looks like it's within the law but I'm going to have to persuade my other 25 Partners that it's a good idea. No doubt it's come up before within our partnership so need to see what the outcome was previously.