This item concerns spouses who distribute the surplus (business income and/or calculated personal income) from a joint business.
The item also concerns cohabiting partners who are taxed jointly as spouses (spouse-equivalent cohabitants) if they run a joint business.
The distribution of the surplus should be based on each spouse's work input. By "joint business", we mean a commercial enterprise that is owned either by one of the spouses or by both spouses jointly.
The item does not apply to private limited liability companies, even if the spouses own the majority of the shares.
You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.