Evans & Co Accountants and Tax Consultants Ltd 
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Husband & Wife Companies 
You should consider giving a salary to a spouse, or any other family member, if it is justified by the duties they perform. This salary may be supplemented by benefits in kind and/ or pension contributions. 
You should consider your Company's Shareholding structure. 50:50 shareholding may mean that half of the dividends goes to to your non working spouse who may have basic rate band available. 
Where shares are held by both spouses, it may be better to restrict salary, (possibly to the amount of the personal allowance) to reduce National Insurance Contributions and instead draw out profits through taking Dividends. 
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