Preparing form 11 for 2009. Husband Self employed and registered as employer. Wife working elsewhere, her total salary for year was only 10k. Husband salary was 35k. Wife does all bookkeeping work etc but was not included on P35 for 09. Thinking of giving wife a salary of approx 10K from business to avoid higher rate prsi. Thinking of just including this in P35 with no tax deducted. Joint assessment so what is not paid on P35 will be paid on income tax. Could it just go in as other income for spouse instead. Any ideas - Thanks