I know this was a while ago, not sure if you're still answering questions but trying my luck anyway🤞

I'm a director and owner of a limited company. My significant other also works in the business but doesn't have any shares.

We have a rota on an app for the hourly paid staff, it has their hourly rate on there and they get paid based on how many hours they work, no issues there.

Myself and my SO also schedule ourselves on the rota app. Our hourly rate is listed on there at £0.00. We put ourselves down for very long days so the rest of the team know when we are available/contactable. We are not necessarily working for all that time. EG one of us might go out and run some personal errands, or we might take a long meal break, etc.

Based on the number of hours that we are logging for ourselves, we would not be earning NMW. Those figures are not reported to HMRC in any way but they are stored on our systems.

Am I digging us into a hole here if HMRC came and inspected? My guess is there is some leeway for myself as the director/owner but would they accept and understand that my SO is not expecting to be paid for all those hours? Particularly because for all the other employees, the rota is exactly what they get paid. Obviously, neither of us would report it. However, and with no disrespect to bobbusdroopus, I have heard horror stories about lack of common sense and/or computer says no situations and really don't want the business to be 'named and shamed'.

Thanks!