Cash in hand work?

[Stephen]

If I know someone who is doing work on the side and not paying tax, can I report them or would I have to report the employer?

[myke]

Here ya go steph:
http://www.direct.gov.uk/en/Diol1/DoItOnline/DoItOnlineByCategory/DG_070797

Hope it helps!

[Catzsy]

If they are a student they don't have to pay tax. If they are on benefits and doing work on the side you can report them to http://www.direct.gov.uk/en/MoneyTaxAndBenefits/BenefitsTaxCreditsAndOtherSupport/BenefitFraud/DG_10014876.

If they are not on benefits you would have to report the employer.
You can do that here:
http://www.direct.gov.uk/en/MoneyTaxAndBenefits/Taxes/ContactOrDealWithHMRC/DG_10010579