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Hi. My name is*****'m looking at your question now and will post my answer or ask for more information here in a short while.
Your wife should strictly have been registered for self-assessment at the time she became a director of the company. This may not be a problem if her salary was within the personal allowance and her total income including dividends did not exceed the basic rate tax threshold in the tax year she became a director and each tax year thereafter.
For 2016/17, the new dividend tax was introduced. Even basic rate taxpayers may have tax to pay on dividends as a result. I'd have the accountant check your wife's tax position for each tax year and then register her for self-assessment. If he does it over the phone, he may be able to persuade the tax official he speaks to only issue tax returns for the tax year(s) where there is tax to pay. That's a tactic which has worked for me in the past.
I hope this helps but let me know if you have any further questions.
I was assuming you had an accountant already.
If your wife registers for self-assessment and tells HMRC she became a director 10 year ago, she may receive 10 years tax returns to complete, maybe only 6. That won't really be a problem if she has no tax to pay. Clearly, an accountant will charge for completing tax returns. If your wife does them online, the tax calculations will tell her what her tax position is.
If you or your wife are confident about doing the returns, then go ahead. I think that she will only be able to complete the last 3 or 4 tax years online and the rest will need to be done on paper.
That would make sense.
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