From January I will be collecting the daughter of a friend from school when I pick my son up. They are both 4 years old.
My friend works full time, so the little girl will be with me from school pick up until around 6:30pm.
I am quite happy to do this for free (the kids play really well together and if anything it is easier for me to have her around than not!). However my friend is uncomfortable with this and wants to pay me.
As it is just a friendly arrangement and the payment will certainly be less than £100 a week do I need to register as a CM or pay tax on it?