Self employed consultant/advisor travels extensively and his wife helps to arrange hotels etc. Currently he is on self assessment and a nominal figure is paid to his wife (below personal allowance) who does not have any other income. She is over pension age and he will be over pension age in February. Income is not above the 40% threshold. They have been told that they would be better off creating a Partnership. Would this be queried by HMRC due to the nature of the business or would this indeed be a better route to go down? Any comments would be greatly appreciated.