PAYE/CIS/Invoice

I've just had a call from a sole trader, been registered self employed for six months, not actually invoiced for any work yet but has been doing some work for his dad. He wants to declare the income from his dad but dad has no PAYE or CIS scheme at present.
Would he get away with just invoicing his dad for his services? It's been regular work for him so far and I would think he'd have a hard time convincing HMRC he is not an employee.
Any advice would be much appreciated.
Would he get away with just invoicing his dad for his services? It's been regular work for him so far and I would think he'd have a hard time convincing HMRC he is not an employee.
Any advice would be much appreciated.
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Son will be fine he can invoice for the work and pay tax through SA.
His dad has the problem since it is always up to the one offering the work to decide on the working relationship in respect to CIS or PAYE, inform HMR&C and account for tax deductions, returns etc accordingly.
I think this would be your only option as it would bring more problems for his dad as not registered for CIS and filed any subcontractor returns would then make him libel for late filing charges.
Heres a link with Info for CIS which i know you probley already know anyway
http://www.hmrc.gov.uk/cis/sub-reg-obs.htm
He'd still be fined for registering late for PAYE but I think that's his best option. Anyhow I can only advice the son and they'll make their own minds up. Son said his dad didn't want to employ him cos of all the extra work so I did offer my services to do his payroll for a very modest sum but I think it's moe likely he doesn't want the cost of NI and holiday pay.
Ok thanks Groundy, looks like he's going the PAYE route after all.
sounds the best option to me
The father, if in the construction industry, could then register for CIS(not backdated). The previous work done by the son could be invoiced and declared on his S/A return