Part Time nanny taking another job - do I need to start declaring?

[MintChocc]

We have a part time nanny who we pay less than £109 a week. Ours was her only job at first (so she gave us a P45 form), but now she wants to take on another job.

Do we need to start declaring it to HMRC, register as employers, have her on PAYE or do any extra procedure?

What does her new employer have to do? And does she need to declare it in her tax return?

Thanks

No you do not need to do anything as you had their P45. Her new employer does though, she should tell them that she has another job (complete the new starter form stating they are type C - have another job) and agree a gross salary. HMRC: New Employee no P45

The other job will need to register as an employer and will probably need to do PAYE regardless of the salary amount. See HMRC: Register as Employer - item 3 on the list is the employee already has another job thus the other employer needs to register as an employer even if paying under the weekly Lower Earnings Limit for National Insurance.

Thanks nannynick! She asked me if I had declared the P60 - which I didn't do, I just filed in my documents it with the contract. Should I had presented it to HMRC?

Due to the pay level I don't think you need to register as an employer. So you would not do things like P60, or notify HMRC of anything.

If you are concerned that you should be doing something, give the New Employers Helpline a call, making sure you tell them the amount you are paying and that when you started you were the employees only employer.

You have done everything correct. You just have to keep a copy of her starting declaration/P60 & make a note for your own records of her pay to make sure it doesn't go above the allowed level

Her new employer has to register.