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I have a spouse working within the business. Can I take this into account?

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We would provide advice on a case by case basis once we know the facts. As a general rule it is ok to pay your spouse a small salary but: -the amount must be reasonable – must equate to what you would pay to a third party for the same duties – must actually be paid to your spouse. However, it is possible for your spouse to be a shareholder in your business and receive dividends. Please talk to one of our accountants for further advice.

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