I have a director client whose wife also works for him, on a wage under the £8,500 limit. Their intention is for the company to provide medical benefit to the wife and her family. Under normal circumstances if the total pay and benefit is still below the £8,500 there would be no taxable benefit but as one of the beneficiaires is the director I presume this won't fly? In which case how would it need to be addressed? All put down on the husband's Plld? Just his proportion put on his P11d?
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Patience
Your query has been up for less than two hours. This is hardly an urgent situation.
My immediate thought is that it will be taxable as a benefit in kind on the director, given it is being granted to a close family member. Employing said close family member at a low wage is almost certainly not enough to counter this.
Incidentally, are you meeting minimum wage for the wife?
Commercial reality
Would it be usual for an unconnected person doing this job on the same pay to be provided with this benefit? If not then the benefit is provided because she is the wife of the director and the benefit is assessable on the director.