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Where Taxpayers and Advisers Meet

Question about Partnerships/Self-employment with Spouse

Posts: 2
Joined: Tue Jan 14, 2020 12:53 pm

Question about Partnerships/Self-employment with Spouse

Postby StixUK » Tue Jan 14, 2020 1:12 pm


I am looking for some initial assistance regarding an issue that I have come across with working on behalf on Deliveroo, Uber Eats and Just Eat as a courier.

I currently work for all 3 of the above companies and have earned money in my own right, but recently I realised that in conjunction with my full-time employment I am getting close to the £50,000 higher tax band and with having 4 children, our family would lose child benefit or a portion of, as a result.

With Deliveroo et al, you can substitute the work out to another person, so I had an idea of signing my spouse up for all 3 companies and working on her behalf remaining self-employed as I currently am. This would entail in my wife receiving all of the income from these 3 companies, but I would still turnover £8,000 from courier deliveries with Amazon. She would not actually complete any deliveries, they would be done by me on her behalf.

The projected turnover for my wife would be around £20,000 to £30,000 with no expenses and my projected turnover would be £8,000 with £7,000 expenses (simplied mileage rate).

My question would be:

1. Is this legal from a HMRC point of view, as I would essentially be working for my wife for zero?

2. Could I setup a limited liability partnership with my where I earn 100% of the income for the partnership, but she receives around 75%+ of the share of profits?

3. If a partnership was to be set-up do I have to receive payments from Deliveroo et al in both names or can each partner contribute money into a joint business account in their own names?

Any help appreciated.

Posts: 4506
Joined: Wed Aug 06, 2008 4:06 pm
Location: West Sussex

Re: Question about Partnerships/Self-employment with Spouse

Postby pawncob » Thu Jan 16, 2020 5:08 pm

1. No.
3. Payments would be made to the partnership.
With a pinch of salt take what I say, but don't exceed your RDA

Posts: 2
Joined: Tue Jan 14, 2020 12:53 pm

Re: Question about Partnerships/Self-employment with Spouse

Postby StixUK » Thu Jan 16, 2020 5:24 pm

Referring to the answer to question 1: Could you confirm the legislation that means I would have to be paid by my wife?

The relationship between us would be one of a self-employment contract, as I would be freely able to work for other companies.

Also, after a bit of digging it appears that Settlement Legislation would apply if I set up in a partnership in this manner, so that will not be happening.

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