Carers
Adult placement carers
Full-time carers
Commentary –
Tax Reporter ¶282-020
HMRC Guidance –
BIM52805
Generally
Commentary –
Tax Reporter ¶282-000
Private residence relief
Commentary –
Tax Reporter ¶546-600
Respite carers
Commentary –
Tax Reporter ¶282-010
HMRC Guidance –
BIM52805
Allowance
Commentary –
Essential Tax Companion ¶12200
Capital allowances
Commentary –
Tax Reporter ¶242-300
Class 2 contributions
Commentary –
Tax Reporter ¶1016-525
Class 4 contributions
Commentary –
Tax Reporter ¶1018-050
Employment status
Commentary –
Tax Reporter ¶485-550
HMRC Guidance –
ESM4015
Foster parents
Commentary –
Tax Reporter ¶485-570
Home responsibilities protection
Commentary –
Tax Reporter ¶490-250
Payments under Court of Protection Order
Commentary –
Tax Reporter ¶485-560
HMRC Guidance –
ESM4016
Qualifying care relief
Alternative calculation
Commentary –
Tax Reporter ¶281-870
Amount per adult or child
Commentary –
Tax Reporter ¶281-850
Capital allowances
Commentary –
Tax Reporter ¶242-300
;
Tax Reporter ¶281-880
Disabled children
Commentary –
Tax Reporter ¶281-850
Fixed amount
Commentary –
Tax Reporter ¶281-845
Foster care, meaning
Commentary –
Tax Reporter ¶281-830
Full relief
Commentary –
Tax Reporter ¶281-860
Generally
Commentary –
Tax Reporter ¶281-800
;
Essential Tax Companion ¶3100
HMRC Guidance –
BIM52753
Individual's limit
Commentary –
Tax Reporter ¶281-840
Individuals qualifying for
Commentary –
Tax Reporter ¶281-810
Parent and baby schemes
Commentary –
Tax Reporter ¶281-850
Placement cap
Commentary –
Tax Reporter ¶281-820
Provision of qualifying care, meaning
Commentary –
Tax Reporter ¶281-830
Qualifying care receipts, meaning
Commentary –
Tax Reporter ¶281-830
Residence
Commentary –
Tax Reporter ¶281-830
Shared lives care, provision of
Commentary –
Tax Reporter ¶281-830
Specified social care schemes
Commentary –
Tax Reporter ¶281-830
Trading profits
Commentary –
Tax Reporter ¶281-860
