With the £1,000 trading allowance, is it possible to invoice a husband/wife/partner, etc. for ‘bookkeeping’ services for the year so that they receive further tax relief, without impacting your own position?

Arthur Weller replies:
If you look at HMRC’s guidance (www.gov.uk/guidance/tax-free-allowances-on-propertyand-trading-income) under the section headed ‘When you can’t use the allowances’, you can see that the trading allowance is not available when you have income from (a) a company that someone connected to you owns or controls; or (b) a partnership, where someone connected to you is a partner.