Employing a non-uk citizen

[ASB]

Sidesteps employment law issues, but still opens up potential settlements issues (not a given, but a risk) and you still need to figure out where and how the dividend income is taxed.

OP: what is your partner doing for the business? You can't really pay somebody a salary if they aren't doing any work (well you can, but it wouldn't be an allowable deduction for corporation tax).

All true. But my expectation is that the op wishes to divert as much of turnover as possible to the partner which is allowable for ct and also not taxable on the partner.

you point about the allowability of the salary is of course entirely correct.