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.