Can I pay my Mum to look after my baby in my home?

[AppleAndBlackberry]

I'm expecting my first child next summer and when I return to work my Mum has offered to look after him/her. I would love for her to be able to do this, however it would mean a cut in hours for her (she's in her 50's so not near retirement) and some cost in petrol as we're about half an hour's drive away. So I would really like to be able to pay her, but I want to do it in a legal way.

Can anyone advise me on this? Links to any official documents would be appreciated.

Thanks in advance!

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i thought you could. i thought they only had to be registered if they were looking after a child in their own home.
so if she is at yours she should be fine?

As she's immediate family she doesn't need to be registered (and actually wouldn't anyway if she's doing it in your home rather than in hers). If she's not registered, though, you won't be able to take advantage of tax relief schemes (e.g. employer's childcare vouchers).

You may be classed as her employer, though, and have to pay tax and employer's NI (you certainly would for a nanny, which I imagine is what she would be classed as). AFAIK you could refund her expenses (e.g. petrol) without its counting as paid employment and that becoming an issue, though.

Thanks for your replies. I don't think it would be necessary for her to register as a childminder as it's in my home, so I suppose I'm wondering whether I would have to employ her as a nanny and pay tax and NI or if there are any special exemptions for family members?

Not too worried about not being able to use childcare vouchers as the baby would also be doing a day or two at nursery, which would use up my allowance anyway.

I'd really like to be able to give my Mum a reasonable amount of money without both of us having to do loads of paperwork but maybe it's not possible .

you dont need her to register as it will be in your home. The problem with doing this though is that you would not be able to claim any help from WTC for the chidlcare so would be paying your mum directly from your wages which wont be topped up at all and you would have to pay tax and NI for your mum or she would have to register as self employed.

Thanks BONKERZ - that's what I was thinking.