This email is a follow up to the email on Pensions Auto-Enrolment and is aimed at those clients who pay more than £481 per month to a married partner, where that person is not a director. To avoid the need to set up and administer a pension scheme under Auto-Enrolment your partners will either have to have a pay cut or be appointed as a director. Alternatively, you can proceed down the Auto-Enrolment route should you desire to do this. Should you decide to cut the salary this is a simple step but you will pay more in Corporation Tax. Should you decide to proceed with a directorship, this will maintain the best tax saving option, but there may be some restrictions on other employment that prevent your partner being appointed a director. As Capsa Accounting are not an IFA, we cannot advise on whether it is better to make alternative pension arrangements or advise on selecting a pension provider for auto-enrolment. Please let me know what you want to do in due course and we will be happy to implement it.