Joint WTC claims where wife is employee of self-employed husband

graham44 wrote: »

Accountant initially advised in writing no need to report since her small wage below LEL but suspect he has not considered the joint tax credits situation.

If below LEL and she has no other taxable income then you don't need to operate PAYE, she still needs to declare her income to tax credits though just as you do.

Accountants wouldn't necessarily consider the impact on benefits.

Is she receiving ni credits from another source?

graham44 wrote: »

The accountant's tax planning advice for the couple will not work if the same non-disclosure of employment for earnings below the LEL does not apply to tax credits. As he is acting for the couple as a whole, he needs to also advise on benefits.

I am puzzled by your response as you are the OP. You seem now to be advising yourself!

Why are you talking about "the couple" in the third party - if you've posted to get advice for yourself, why not be clear and straightforward.

The advice you have had from a knowledgeable poster is very clear and straightforward:
"Why wouldn't you tell them? It's a change in circumstances. Why would you try to hide it?
Your income will reduce so you'll need to reflect her income increasing or the claim would be incorrect."

Your last post is rather silly.
An accountant will help you manage your business / accounts and prepare a set of annual accounts in accordance with FRS
https://www.frc.org.uk/accountants/accounting-and-reporting-policy/uk-accounting-standards/standards-in-issue/frs-102-the-financial-reporting-standard-applicabl
An accountant with a tax specialisation will additionally help you to run the business in the most tax effective manner.
You will need to weigh up if those tax gains justify the additional professional fees for tax advice.
In the case of a business where the owners have to claim Tax Credits, my sense would be they would be looking for the least costly professional accounting service.

A financial adviser would help a business owner with their personal finances and tax position.
A good financial adviser might also have a very basic knowledge of relevant benefit law.

No accountant would lay claim to helping guide their client through the maze of benefits welfare law.
Accountants are not trained in welfare benefits. It is your responsibility to comply with your Tax Credit obligations not the accountants.

As an addition point, if your business is reliant on Tax Credits to give you and your wife an income - you should read this:
https://revenuebenefits.org.uk/tax-credits/guidance/how-do-tax-credits-work/self-employed/
HMRC are increasingly questioning the viability of "businesses" that rely on a top up from the taxpayer by way of Tax Credits.

When you move from TC to UC be aware that you will be subject to the minimum income floor:
https://www.thersa.org/discover/publications-and-articles/rsa-blogs/2017/10/universal-credit-will-be-a-disaster-for-the-self-employed.-who-is-listening

Does the caveat include any reference to the wife's State Pension entitlement?

Obviously there may be lots of information you haven't provided which could be relevant but on the face of it she isn't building up any entitlement.