Adult placement carers

Private residence relief

Alternative calculation of profits

Adjustment of assessment

Election for

Generally

Income chargeable

Trading income

Amount per adult or child

Capital allowances

Care business expenditure, meaning

Care business pool, meaning

Deemed disposal event

Disposal receipts, plant or machinery used for care business

Disposal receipts, plant or machinery used for other qualifying activities

Excluded capital expenditure

Generally

Meaning

Re-start date

Retained plant or machinery

Subsequent disposal events

Unallocated capital expenditure

Full qualifying care relief

Generally

Income chargeable

Trading income

General provision

Guardian

– see Guardians

Immediate needs annuities, payments under

Individual's limit

Individuals qualifying for

Overlap profit

Periods of account not ending on 5 April

Alternative calculation of profits

Full relief

Generally

Relevant limit, meaning

Person qualifying for

Placement cap

Providing foster care, meaning

Providing qualifying care, meaning

Providing shared lives care, meaning

Qualifying care receipts

Calculation

Meaning

Residence, meaning

Share of fixed amount

Generally

Income period not a year

Residence used by more than one carer

Shared lives care

Social security income, carer's allowance

Specified social care schemes

Taxable income, meaning

Trading income