Payment for maintenance jobs

My wife is a landlord. I am retired and carry out all of the maintenance jobs on the property. Can she pay me under 'allowable expenses'?

Hi,
Thank you for your question.
My answer assumes that you do not share ownership of the properties in question, and that you do not receive any of the rental income yourself.
Section PIM2210 of our Property Income Manual (available at www.gov.uk) confirms that a landlord cannot deduct anything for the time they spend themselves working in their own rental business.
They can deduct any wages or salaries they pay to their spouse, civil partner or other relations for working in the rental business provided the amounts paid represent a proper commercial reward for the work done.
The spouse, civil partner or relative will be taxable on their earnings if their income is large enough.
The landlord will need to operate the PAYE and NIC systems on payments to employees.
Thank you.