Client is a small LLP. 2 business partners; not related at all.
Profit in 17/18 was 20,000. the 2 partners drawing reflect their level of sales generated. Partner 1 drew 15,000 Partner 2 drew 5,000. Normally profit would be allocated accordingly on tax returns. Partner 1 has other income from another source bringing him up to 20,000 in total.
If the Partners agreed could they decide the LLP profit was split 10,000 each approximately; This would reduce Partner 1's tax and Partner 2 would still not be taxable and could transfer unused personal allowance to his wife.
Is this allowed or is it tax avoidance