I nearly thought the Jim100 question was identical, but that's last year.
My H&W partnership have paid their son and daughter for actual work in the business. Small sums, mostly below LEL - ish!
Given that one son is likely to move to The Smoke later this year and start a proper job he will probably want a P45. We could start PAYE from April 2017 then file three months late. What is likelihood of late filing penalties? Or we could, erm, start this month.!? Cos I won't be telling my client to do a whole year's late (work was done and paid in 16/17 too).