Company Director with no UK National Insurance Number/work permit/UTR

Andy2000 Registered Posts: 9 Regular contributor ⭐ ? ⭐
A potential client has come to me with the following issue:

He is Romanian and moved to the UK 3 years ago to work, he set up a Limited company 50/50 with his wife this year. He has a work permit and has been paid PAYE and Dividends this year. He has asked his current accountant to also pay his wife minimum wage. However, his wife has no work permit and therefore no national insurance number and no blue card.

I am not sure how they have paid his wife minimum wage, he is also not sure how they have recorded the payments to his wife. He is worried about this!
I am thinking that they cannot have put this through the PAYE system, are there any implications of his wife taking dividends payments whilst having no work permit in this country, how can she register for self-assessment/UTR?

Also, if this client is to be taken on for next year, do people know the best way to sort the situation with regard the work permit?
I am not familiar with the ins and outs of work permits/blue cards.

Any help would be gratefully received.

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