\nIllustrative ranges by task and region<\/b><\/p>\n
To keep this grounded, the following are typical commercial ranges observed in job advertisements, with a regional split.<\/p>\n
General admin \/ inbox management \/ document handling<\/b><\/p>\n\n- London \/ South East: often \u00a315\u2013\u00a319\/hour<\/li>\n
- Most other regions: often \u00a313\u2013\u00a317\/hour<\/li>\n<\/ul>\n
Customer chasing \/ credit control \/ customer support<\/b><\/p>\n\n- London \/ South East: often \u00a316\u2013\u00a322\/hour<\/li>\n
- Most other regions: often \u00a314\u2013\u00a319\/hour<\/li>\n<\/ul>\n
Social media support (small business level) \/ basic marketing admin<\/b><\/p>\n\n- London \/ South East: often \u00a318\u2013\u00a328\/hour<\/li>\n
- Most other regions: often \u00a315\u2013\u00a324\/hour<\/li>\n<\/ul>\n
Website content updates \/ CMS management (non-developer)<\/b><\/p>\n\n- London \/ South East: often \u00a320\u2013\u00a332\/hour<\/li>\n
- Most other regions: often \u00a318\u2013\u00a328\/hour<\/li>\n<\/ul>\n<\/li>\n
Where the spouse performs a mix of tasks, a blended rate reflecting that mix is generally easier to defend than applying the highest specialist rate to all hours.<\/p>\n
- \n
Keep a short \u201crate-setting note\u201d on file<\/b><\/p>\n
If HMRC asks how the rate was determined, a short written note should be available explaining the decision in commercial terms.<\/p>\n
Rate-setting note (example format)<\/b><\/p>\n\n- Role: Admin and digital support<\/li>\n
- Region: [region]<\/li>\n
- Evidence reviewed: Comparable job adverts dated [dd\/mm\/yyyy]<\/li>\n
- Cross-check: ONS ASHE regional data reviewed<\/li>\n
- Decision: Hourly rate set at \u00a3[ ] as it sits within observed regional market range<\/li>\n
- Effective date: [dd\/mm\/yyyy]<\/li>\n
- Approved by: Director [name]<\/li>\n<\/ul>\n<\/li>\n
- \n
Avoid the \u201ctoo neat\u201d problem<\/b><\/p>\n
A salary that lands exactly on a tax threshold year after year can appear engineered. That does not mean thresholds must be avoided, but the rate and hours should clearly reflect duties and market pay, with any alignment being incidental rather than contrived.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
- Evidence of work performed<\/b>\n
\n- \n
Timesheets as a practical baseline<\/b><\/p>\n
A simple timesheet is one of the clearest ways to demonstrate that work was carried out and that remuneration aligns with recorded hours.<\/p>\n
Sample weekly timesheet (proportionate for a small business)<\/b><\/p>\n
Employee: [Name]<\/p>\n
<\/br>
\n Role: Administration and business support<\/br>
\n Hourly rate: \u00a3[x]<\/br>
\n Week ending: [date]\n <\/p>\n
\n\n\n| Date<\/th>\n | Task summary<\/th>\n | Time<\/th>\n<\/tr>\n |
\n| Mon<\/td>\n | Sorted inbox, responded to enquiries, filed documents<\/td>\n | 1.0 hrs<\/td>\n<\/tr>\n |
\n| Tue<\/td>\n | Posted social media updates, updated website content<\/td>\n | 1.5 hrs<\/td>\n<\/tr>\n |
\n| Wed<\/td>\n | Chased overdue invoices and logged outcomes<\/td>\n | 1.0 hrs<\/td>\n<\/tr>\n |
\n| Fri<\/td>\n | Updated records, organised receipts, prepared summary<\/td>\n | 2.0 hrs<\/td>\n<\/tr>\n |
\n| Sat<\/td>\n | Compliance diary check and reminders<\/td>\n | 0.5 hrs<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Total hours: 6.0
\n Gross pay: \u00a3[x]\n <\/p>\n Employee signature: __________
\n Director approval: __________\n <\/p>\n<\/li>\n - \n
Emails, access logs and shared platforms<\/b><\/p>\n Timesheets are strengthened by ordinary business records such as email trails, shared drive activity, website update histories, social media scheduling logs and CRM records.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n If HMRC asks questions<\/h2>\nGood documentation makes a significant difference if HMRC opens an enquiry.<\/p>\n Where proper agreements, rate-setting notes and evidence of work are already in place, most enquiries can be dealt with quickly and proportionately. Clear records provided at an early stage often prevent the enquiry expanding beyond the original question.<\/p>\n Where documentation is weak or inconsistent, enquiries can widen. Additional years may be reviewed. More information may be requested. Directors may need to spend time responding to detailed queries at short notice. In many cases professional advisers are engaged to manage correspondence and protect the company\u2019s position, which can become expensive.<\/p>\n Following best practice in advance reduces disruption later. It limits the risk of an enquiry becoming time-consuming, intrusive or costly.<\/p>\n How far back HMRC can go and potential penalties<\/h2>\nIf HMRC concludes that a spouse employment arrangement is not properly supported, it may not limit its review to the current year. How far it goes back depends on behaviour and the quality of records.<\/p>\n Where an error is considered a genuine mistake, HMRC will normally look back up to four years. Where it believes the position arose through carelessness \u2014 for example, poor record keeping, no written agreement, or rates of pay that cannot be justified \u2014 it can look back up to six years.<\/p>\n If HMRC considers that the position was deliberate \u2014 meaning income was knowingly diverted without corresponding work, or figures were submitted that the business knew were not accurate \u2014 it can look back up to twenty years. A finding of deliberate behaviour significantly increases both the period under review and the level of penalties.<\/p>\n The standard time limits are:<\/p>\n |
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