Introduction to this document

Rental business employee’s job description

You can claim a tax deduction for the cost of paying someone, including a spouse or civil partner, to manage a property you let. HMRC may ask for details of their role so you need to justify paying them.

Wages of spouse

As long as they don’t own a share in the property, you can pay your spouse or partner a wage for dealing with the administration of your let properties. And this wage can be offset against your rental income. This is a good way for them to receive some income from the property without you having to give them a share in it. Their duties could include finding tenants, arranging inventories, check ins/outs, dealing with tenant queries, preparing the rental accounts - get your partner to sign a Rental Business Job Description acknowledging exactly what their duties will be.

Commercial reward

HMRC says you have to pay them a “proper commercial reward” for the work they do. For a commercial rate per hour, have a look at what a managing agent would charge you and then discount this by 50% for a non-specialist putting the hours in. It’s likely that a managing agent would charge at least £15 per hour.