Company Secretary/Self-Employment

[spiceygal69]

One of my clients has his wife as the Company Secretary of his Limited Company.

Until now she has been on the Payroll, being paid a small salary for the admin services she provides to his office.

Her duties are now expanding and she is also going to work for several other companies. She now wishes to become self employed, invoice all her clients monthly (including her husbands). She will no longer be on the payroll of her husband's company.

is it ok for her to do this with her husband's company, bearing in mind she is the Co Sec?

[King_Maker]

No, she cannot invoice her husband's company for Company Secretarial work, while she remains its Company Secretary.

She might even have difficulty with HMRC for invoicing his company for similar work.

[jwm1]

King_Maker

Why can't she invoice the company? I employee a firm of solicitors to be my Company Secretary and they invoice me for the provision of this service. Isn;t this a simialr situation?

Regards
Jamie

[King_Maker]

Jamie,

No it's not the same.

As an individual, a Company Secretary is taxable under (the old) Schedule E - now under Part 2 of ITEPA 2003 - not as self-employed.

[spiceygal69]

Just to clarify a point - she is going to carry out her duties in admin as previously, but her new duties will be as a marketing person, for which she is going to be working a lot of hours between her husband's company and several other new clients. For all her other clients, she will be self-employed - are you saying that she cannot do the same for her husband's company for these new duties?

[King_Maker]

My original post specifically referred to " Company Secretarial work".

IMHO, if her new duties do not include anything that could be classified as work that a Company Secretary might usually undertake, she should be OK.