PSI3.1.19 - Membership of Schemes: Eligibility - Particular Types of Employees - Wives of Doctors and of Other Professional Persons

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

The wives of doctors and of other professional persons often provide secretarial services to their spouses. If these services are remunerated they are chargeable to tax under Schedule E and can be pensioned. (See Part 22 Section 3.)

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