Yes, if the arrangement is genuine. Paying a spouse for real work at a commercial rate is legitimate and can be efficient, particularly where their own allowances and lower rate bands are unused. The word doing all the work is genuine. HMRC challenges arrangements where no work is done, or where the pay is wildly out of line with the job — £30,000 for occasional bookkeeping will not survive. Keep the same evidence you would for any employee: a role, hours, a rate, payroll records, actual payment into their own account. Giving shares to a spouse is a separate route with its own rules, generally sound between spouses but capable of going wrong where the shares carry restricted rights. Do it properly and it is unremarkable; do it casually and it is a target.