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In this video excerpt, Ndubuisi 'Andy' Egwim explains a tax‑efficient strategy for paying a spouse a salary through your own company. He states that if the wife does not work for the company, she can be employed and paid up to the personal allowance (£12,570 for the 2025‑26 tax year) without incurring any income tax. He contrasts this with a higher salary (£50,000), which would be taxed at the basic rate of 20%, illustrating that the most tax‑efficient amount to pay is the personal‑allowance limit.

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