second, some friendly advice: my approach would be to register them for PAYE even if they're only close to the threshold; this means they are future proofed if they step up hours / get a bar job. I know economists will tell you effort up front is worth more than cheaper effort in the future, but that's only one opinion!
finally, I believe that EU citizens are treated exactly the same once issued an NI number - but see my first comment about all matters of tax law!
It's not just effort, avoiding PAYE is saving money.. bootstrapping and all that.. similarly for the accountant, although i am due a meeting. Still, if anyone knows, please go ahead and share.
second, some friendly advice: my approach would be to register them for PAYE even if they're only close to the threshold; this means they are future proofed if they step up hours / get a bar job. I know economists will tell you effort up front is worth more than cheaper effort in the future, but that's only one opinion!
finally, I believe that EU citizens are treated exactly the same once issued an NI number - but see my first comment about all matters of tax law!