Will she now get in trouble for this ? (SE question)

TopsyAndTim

I don't mean to be rude V3ra but this thread is about self employment not her qualification or training which she has plenty of.

It was just a thought.
Sorry to intrude.

Mystery solved, she had one a couple of years back for another small venture

Your opening post suggests that your daughter had had some prior communication with HMRC about this. Had she already told them about the babysitting work?

It looks like HMRC have already registered her for self assessment without the completed CWF1 hence the issue of the UTR (Unique Tax Reference).

One could argue that the form isn’t really necessary if they have already registered her for self assessment without it but it won’t hurt that there is a form with her signature on. Just tick yes and add a note referring to the earlier communication and say she needs to self assess as she earned more than the £1,000 trading allowance for the first time in 2024/25.

What she doesn't want to do is tick no and then have HMRC issue another UTR!

Bear in mind that people have to self assess for reasons other than declaring other earnings. They may have investment income or capital gains to declare. There are different time limits for reporting different types of income and gains.

That’s when people get into the realms of what’s called Failure to Notify and when penalties may be incurred.

As discussed, the time limit for registering a small business where the income had exceeded the trading allowance is 5 October after the end of the tax year in which that happened.

Form SA103 section 9 is where she enters her earnings for the babysitting and claims the trading allowance. SA103 is a supplement to the main SA100 form.

assets.publishing.service.gov.uk/media/67dd4776c6194abe97358be4/SA103S-2025.pdf

I don't mean to be rude V3ra but this thread is about self employment not her qualification or training which she has plenty of.

www.redcrossfirstaidtraining.co.uk/courses/first-aid-at-work-courses-uk-mainland/scheduled-courses/paediatric-first-aid/

It would be an introduction course for her.
If she prefers, this is the professional child-carers' course.

Just another question.
DD got given her UTR number already in the HMRC letter telling her she needs to file a tax return.
In the form (CWf1) it asks
Have you previously registered for self assessment?
She hasn't so would tick no but then it says 'If yes, what is your UTR code?
So no she hasn't registered but yes she does have a UTR code. What box does she tick ?

That isn't relevant to self employment v3ra? She has the necessary insurance, DBS and a qualification however.

She will be claiming the trading allowance only so can't get anything back off expenses.
As for registering for self employment, she has now included the CWf1 form so she's all compliant.

www.redcrossfirstaidtraining.co.uk/courses/public-first-aid-courses/first-aid-for-baby-and-child/#:~:text=What%20is%20covered%20on%20a,broken%20bones%2C%20strains%20and%20sprains.

TopsyAndTim has your daughter done a paediatric first aid course?
This one says it is suitable for babysitters.

Indeed she could if she was classed as an itinerant trader (as described upthread) and her home address would be deemed her business address but it's an either/or.

You either claim business expenses or the flat £1,000 trading allowance whichever is advantageous. Unless she incurred bus fares of more than £1,000 in 2024/25 she should claim the trading allowance.

TopsyAndTim

We are sticking with what you say Silverbrooks.

No, she doesn't drive. She either walks or gets buses to her jobs. I said about the driving license in response to her not having one to verify the gateway code but its fine as we have printed off paper copies now.

She can claim her bus fares.

I didn’t register…didn’t realise I had to.
I got a small fine…£100. No fuss.

A friend didn’t..pleaded her case ..and was let off.

We are sticking with what you say Silverbrooks.

No, she doesn't drive. She either walks or gets buses to her jobs. I said about the driving license in response to her not having one to verify the gateway code but its fine as we have printed off paper copies now.

Who said she was?

TopsyAndTim

She would rather do the paperwork as not confident doing it online and was having too much trouble trying to identify herself as doesn't have valid passport or a driving licence.

She has already completed one of the forms so will just get her to do the other two. She already got sent her URT code so has included that.
Thank you. I understand now in a way I didn't before.

She doesn't have a driving license but is driving between her babysitting jobs? Now I'm confused...

For goodness sake.

This young woman has done nothing wrong. She is doing everything right and being honest.

For the very first time she has earned money from babysitting in excess of the £1,000 annual trading allowance.

She will have just over £50 tax to pay by 31 January 2026.

She knows that she has until 5 October 2025 to register her business with HMRC which she has not been required to do before because she did not make over £1,000 in a year.

Please don't take any notice of this scaremongering TopsyAndTim. What I have told you is absolutely correct and there is nothing to worry about.

growstuff

But MOnica, it sounds as though this involves a very small sum - maybe not even in three figures. It's really not worth employing an accountant.

You just employ the accountant to do this one job and then do everything yourself. A sum in excess of £1,000 has been quoted for the income.

Where the tax authorties are concerned it is money well spent because once you are on their radar for not doing things properly, they never leave you alone. We have always been very careful with HMRC and have avoided trouble, but other people we know haven't - and have suffered for it.

She has now printed the other forms so won't be in trouble.
Everything is covered now.
She only had to declare her PAYE earnings and the self employed bit. Most of the forms don't relate to her situation so she should be able to complete them easily enough.
In terms of accountants, her situation is basic but if it increases, becomes more complicated or the paperwork turns digital only then I think she will be fine.

Best to ring them up and discuss it. They will advise her
They were very helpful to me a few years ago when I didn't realise I should have paid tax on something. Very nice to me and it was all sorted quickly.

Probably, she will live and learn. It is usually best to be upfront with Inland Revenue..

But MOnica, it sounds as though this involves a very small sum - maybe not even in three figures. It's really not worth employing an accountant.

The simple solution is to use a small quantity of her side hustle income to consult a qualified accountant who deals with small business accounts. I drive past several on one of the secondary streets in my local town.

They will be very familiar with the situation she is in and how to deal with it. On several occasions in the past, I have found it was worth paying several hundred pounds to aan accountant to sort out minor tax tangles, from captal gains tax calculations to trivial income problems.

Yes- You are the only one who has explained it to me in a simple way.
Thank you. It is much appreciated.

Fair enough.

The forms should be straightforward if all she has is her main job and this small amount of income from babysitting.

Once they're done, they're done for the year.

You're welcome. I'm glad you understand it now and hope I have helped to alleviate the worry.

She would rather do the paperwork as not confident doing it online and was having too much trouble trying to identify herself as doesn't have valid passport or a driving licence.

She has already completed one of the forms so will just get her to do the other two. She already got sent her URT code so has included that.
Thank you. I understand now in a way I didn't before.

I am retired senior tax professional with 50 years experience. I know what I am talking about.

She isn't going to get a fine if she registers by 5 October 2025. She's still got four months to do this.

Setting up a Gateway account would make this much easier and cut out the paperwork.

There is a set-up verification process to go through to check her ID. A passport is the easiest form of verification but other forms of ID are acceptable.

Once verified, logging into the account needs two step verification but once that's done she can just register her business online for the first time and and complete her self assessment forms online too.