Childminder v NannyTax

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.