me and my partner pay ourself a dividend . my partner wnts to pay his into his girlfriends account will there be a problem with this tax wise or any otherway
The payment must be made to the shareholder in the business. If that person decides to give that payment to his girlfriend, that is up to him. Doesn't eliminate the legal requirement to enter it as income on his tax return though.
This sounds like this person is over the higher rate tax threshold and is trying to evade paying higher rate income tax since basic rate tax is deemed paid on UK dividends to individuals.