Clients are always keen to save tax and we often get asked if their children can work for them. Children are entitled to the same income tax personal allowance, just like their parents. Some might conclude that there is an opportunity to gift a share to their children and shift income to take advantage of this personal allowance. Sadly HMRC have seen this happen a few times before and where gifts from a parent produce income in excess of £100 in a year, that income is taxed as though it was received by the parents. This £100 rule applies until a child gets married or turns 18, whichever occurs first.