Short overseas work assignment

Gazza68

Hi,
Wonder if somebody could advise again please (this is a great site)
Did a (very) short one-off overseas work assignment last year for a US based company. Paid in dollars, but account it was paid into was a joint sterling account with the wife. I've already informed HMRC of the earnings when payment was received.
My questions are :-
1.) Can I 50/50 split the amount earned between my wife and I? She assisted with travel bookings, hotels, did the odd email correspondance, etc while I was travelling between countries, etc. (And also, the account it was paid into is a joint account...not sure if that is a factor but did read it somewhere)
2.) In my R40, which box do i fill that amount in 6.8 or 7.4?
I thought box 7.4 was more apporiate for a one-off income, as although box 6.8 is for foreign income, it's not a regular income.
Many thanks

fengirl_2

The fact that the money went into a joint account is not relevent. Who was the contract with between you and the US company - you or you and your wife as partners? If the former, then you would need to declare all the income. It is possible to pay your wife for the admin services she performed, as long as you do actually pay her and the pay was commensurate with the work done, ie not excessive. She would then need to declare the income on any return she makes.
7.4 seems appropriate.

Gazza68

Yes, it was with me only - makes sense what you are saying. Thanks a stack!