[stuart mc]

so are you saying they only reason you don't have to register her is because she is your wife? and if I employed a part timer not related to me I would have to register

[PAUL ERITH]

No you can employ a non family member aswell have a look on hmrc http://www.hmrc.gov.uk/payerti/getting-started/register.htm#1

As soon as you first employ someone, you will need to register as an employer with HMRC if any of the following is true:

you're paying them at or above the PAYE threshold
you're paying them at or above the National Insurance Lower Earnings Limit
the employee already has another job
they are receiving a state, company or occupational pension
you're providing them with employee benefits

[stuart mc]

ah that explains it the national insurance limits has went up a fair bit since I did it

still it is very open to abuse though, good to know

[andyM]

Does sound like it's open to abuse if that is the case.

[MATT BATEMAN (OWC)]

It is open to abuse. But it is permitted. Being self employed is open to abuse and that's permitted too.

[Smudger]

so on that basis, would the "employee who is not an employee" be classed as self employed and then have to do their tax return - or can you pay them the under £100 a week, show it as a legitmate expense yet have no receipt?? so what I mean is I could employ say "my mum" pay her under £100 a week, mark it as a cost on my accounts, yet she doesn't have to show a receipt ?

[keyser soze]

there was a form to fill in with hmrc if you pay someone without the paye/ni  red tape. you do that when filling in your tax return . i forget what the form number is .. unless its changed now