I agree with CMOT and disagree with Magimedi. Eventually I ended up using a carer from my mums first care agency directly, as I had given her my detials and she contacted me when she left that agency. However I asked just about everyone and indeed soon after that a plumber told me his mum was a private carer whose main client had just died so that might have been an option.
The Government is clamping down on tax for the self employed. You need to make a choice, is the carer employed or self employed. The former means you are responsible for PAYE, NI pension contributons and so on. Possibly even insurance cover for the workplace. HMRC say:
Someone is probably self-employed and shouldn’t be paid through PAYE if most of the following are true:
they’re in business for themselves, are responsible for the success or failure of their business and can make a loss or a profit
they can decide what work they do and when, where or how to do it
they can hire someone else to do the work
they’re responsible for fixing any unsatisfactory work in their own time
their employer agrees a fixed price for their work - it doesn’t depend on how long the job takes to finish
they use their own money to buy business assets, cover running costs, and provide tools and equipment for their work
they can work for more than one client
I pay my mum's carer MORE than I would pay an agency, which allows for her to pay NI etc. I also leave her to it in terms of hours, simply expecting my mum to be taken care of, and so she can juggle round ovther work. (I recently increased the weekly amount as I realised that she is spending more time on my mum than I had anticipated as she taken over things like buying her clothes, groceries, and taking her to the GP if she is ill etc, plus to cover expensive days like Sundays and Christmas.) When she goes on holiday the carer asks a friend to step in.
Having someone who my mother likes and trusts is invaluable, and I am willing to pay more for it to be worth her taking on the burden of self employment. However otherwise I would use an agency as they cover the lot, including DBS checks.