Long story, but the upshot is DS works PT in a minimum wage job (due the the circumstances around the long story).
My parents are finding they need help around the house, cleaning, gardening, odd jobs. DS has been doing quite a bit for them, unpaid and willingly.
Parents have decided they want to pay him. They don't think it's fair to ask so much of him, and would rather pay him than someone else.
They're going to pay him the same rate as he gets at work for probably 2 afternoons a week, but that will vary according to what needs doing, and what shifts he has at work.
I know that is taxable, but equally he could do the jobs for free, and they could gift him spending money, and that would be tax free.
To avoid the red herring, regular gifts from income are not subject to inheritance tax, should they die within 7 years.