Self Employed - Retirement Benefits

SeniorSam

Help wanted please regarding self employed .......

I'm self employed, higher rate taxpayer due to retire next few months and have one employee (wife) as secretary - on £9,000pa. and wanting to maximise our benefits

Would it be beneficial, tax efficient and legal for me, as employer to make a payment into my wife's personal pension before packing up?

Would it also be beneficial and tax efficient to make her redundant before I stop working to reduce own profit/tax ?

Don't know if there are limits and what these would be if appropriate and any guidance would be appreciated if not too technical.

Thanks

Sam