Just interviewed a lovely girl as a possible PT nanny for DD. She's over on a work visa and is currently working PT as a nanny, and PT as something else. She's paid cash in hand for the former (not sure about her other role), and has asked if she could be paid cash in hand should she work for us. She'd be earning just under £200/wk from us.
I realise that I need to pay her properly (and therefore register for PAYE/NI etc) and refuse to pay cash in hand but is she going to land herself in it with HMRC if she only now starts paying tax? Also, if she does agree and pays tax, will she be able to reclaim it once she returns to the US?
Thanks.