My 16 yr old has his dbs and is registered as my assistant. He helps me out during the week, more so in the holidays where he can get paid up to £100 a week. I have been advised that I don't need to inform HMRC if he is earning less than £113 a week. He has now been offered a part time job which during the holidays will take him over earning £113. Do I now have to register him with HMRC or what does he have to do in this respect. Many Thanks

There is some information in files about employing teenagers - Employing your teens to help (http://www.childmindinghelp.co.uk/freeresources/Free%20downloads/employing-your-teens-to-help.html).

you might find it useful :D