Paying a friend for six hours' babysitting per week - tax responsibilities

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I am considering employing the 18-year old daughter of a good friend to look after my baby for six hours per week (two three-hour sessions on different days) while I do a bit of work. This will take place in my house and I will always be present.

I have done some reading on how childminders should be registered with OFSTED and registered as self employed and how nannies should be employed and the employer organise payroll.

I'm not sure where this babysitting falls, being such a small number of hours per week. I don't think I can expect this friend to become registered just for doing a bit of babysitting and it seems daft for me to have to set myself up as an employer just for the sake of six hours (so roughly paying £60) per week.

Can anyone suggest how I navigate this?

She won't be a CM, because we work in our own homes.

It's just casual babysitting isn't it? Surely there's no need to declare anything?

If you are setting hours and terms and it is ongoing rather than ad hoc you could be seen as an employer. £60 pw would be well under tax and ni threshold though.

Well under £113 per week, assuming their only work. So you could get them to complete a p46/new starter checklist and just keep that on file.
You would not even need to register as as an employer as it is their only income and below £113 per week.

Ignore anything you read about Childminding, that won't apply as they are caring for children at your home (I presume) not at their home. So they would be your nanny, if the hours per week are fixed.

If they provide an ad hoc care service to many families then they maybe running their own business.

Starter checklist
https://www.gov.uk/government/uploads/system/uploads/attachmentdata/file/513621/Starterrchecklistv1.0.pdf