Guardians
– see also Carers
Allowance, exemption from tax
Legislation/Regulatory –
ITEPA2003 s. 677
Allowances
Commentary –
Quick Overview ¶12200
Charge to tax
Commentary –
Tax Reporter ¶134-100
;
Tax Reporter ¶134-150
Class 4 contributions
Legislation/Regulatory –
SSCBA92 Sch. 2, para. 5
Employment status
Commentary –
Tax Reporter ¶487-300
HMRC Guidance –
ESM4170
Payments to special guardians, income tax exemption
England and Wales
Legislation/Regulatory –
ITTOIA2005 s. 744
Northern Ireland
Legislation/Regulatory –
ITTOIA2005 s. 746
Scotland
Legislation/Regulatory –
ITTOIA2005 s. 745
Payments, exemption from tax
England and Wales
Commentary –
Tax Reporter ¶281-952
Generally
Commentary –
Tax Reporter ¶281-950
Northern Ireland
Commentary –
Tax Reporter ¶281-956
Scotland
Commentary –
Tax Reporter ¶281-954
Stamp duty land tax
Legislation/Regulatory –
FA2003 s. 106
HMRC Guidance –
SDLTM31900
Trust income
Commentary –
Quick Overview ¶62205