On the face of it you might expect childminders and nannies to be taxed similarly but HMRC make a clear distinction between them.
A nanny is normally employed to work at a family’s household to look after that family’s children while a childminder will look after children, often from a number of families, at their own place of work (often their own home).
A nanny is therefore employed by the family and generally needs to have PAYE and National Insurance Contributions (NIC’s) deducted by the family from their pay.
A childminder however is self-employed.

Taxman collects £2 billion from tax avoiders, but Google won’t budge

HMRC has collected more than £2 billion from users of tax avoidance schemes since new government rules were introduced in 2014.
Previously, tax avoiders were able to gain a financial advantage because they could hold onto disputed monies while HMRC carried out its investigations. Since 2014, the introduction of Accelerated Payments notices mean that tax avoidance scheme users have to pay the money up-front.