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Side hustle - most efficient tax strategy?

Hi all,

Hoping you can help me understand the pro's & con's of my options here!

Background
I earn a good living as a member of staff at a software company, currently in the 40% tax bracket. My Finance earns a bit less because she works part time, currently just in the 20% tax bracket.

I've been offered to do some consultancy work with my friends business, evenings and weekends. Should earn maybe £2k - £3k over the next 3 months, hopefully more and hopefully will become a longer term engagement.

Questions
1. Will my net income be higher if I do this consultancy work under IR35, or set up a LTD company?
2. How can I utilize my fiances lower tax bracket? She would be involved in doing a lot of the admin work regardless...

Any help would be much appreciated!

John
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