Adult placement carers

Private residence relief

Legislation/Regulatory – TCGA92 s. 225D

Alternative calculation of profits

Adjustment of assessment

Legislation/Regulatory – ITTOIA2005 s. 819

Election for

Legislation/Regulatory – ITTOIA2005 s. 818

Generally

Legislation/Regulatory – ITTOIA2005 s. 815

Income chargeable

Legislation/Regulatory – ITTOIA2005 s. 817

Trading income

Legislation/Regulatory – ITTOIA2005 s. 816

Amount per adult or child

Legislation/Regulatory – ITTOIA2005 s. 811

Capital allowances

Care business expenditure, meaning

Legislation/Regulatory – ITTOIA2005 s. 824(2A)

Care business pool, meaning

Legislation/Regulatory – ITTOIA2005 s. 824(2A)

Deemed disposal event

Legislation/Regulatory – ITTOIA2005 s. 825A

Disposal receipts, plant or machinery used for care business

Legislation/Regulatory – ITTOIA2005 s. 825B

Disposal receipts, plant or machinery used for other qualifying activities

Legislation/Regulatory – ITTOIA2005 s. 825B

Excluded capital expenditure

Legislation/Regulatory – ITTOIA2005 s. 826, 827

Generally

Legislation/Regulatory – ITTOIA2005 s. 824
HMRC Guidance – BIM52775

Meaning

Legislation/Regulatory – ITTOIA2005 s. 824(2A)

Re-start date

Legislation/Regulatory – ITTOIA2005 s. 825B

Retained plant or machinery

Legislation/Regulatory – ITTOIA2005 s. 825B

Subsequent disposal events

Legislation/Regulatory – ITTOIA2005 s. 825D

Unallocated capital expenditure

Legislation/Regulatory – ITTOIA2005 s. 825

Full qualifying care relief

Generally

Legislation/Regulatory – ITTOIA2005 s. 812
HMRC Guidance – BIM52760

Income chargeable

Legislation/Regulatory – ITTOIA2005 s. 814

Trading income

Legislation/Regulatory – ITTOIA2005 s. 813

General provision

Legislation/Regulatory – ITTOIA2005 s. 803
HMRC Guidance – BIM52753

Guardian

– see Guardians

Immediate needs annuities, payments under

Legislation/Regulatory – ITTOIA2005 s. 725, 726

Individual's limit

Legislation/Regulatory – ITTOIA2005 s. 808
HMRC Guidance – BIM52765

Individuals qualifying for

Legislation/Regulatory – ITTOIA2005 s. 804

Overlap profit

Legislation/Regulatory – ITTOIA2005 s. 828
HMRC Guidance – BIM52760

Periods of account not ending on 5 April

Alternative calculation of profits

Legislation/Regulatory – ITTOIA2005 s. 823

Full relief

Legislation/Regulatory – ITTOIA2005 s. 822

Generally

Legislation/Regulatory – ITTOIA2005 s. 820

Relevant limit, meaning

Legislation/Regulatory – ITTOIA2005 s. 821
HMRC Guidance – BIM52765

Person qualifying for

Legislation/Regulatory – ITTOIA2005 s. 804

Placement cap

Legislation/Regulatory – ITTOIA2005 s. 804A

Providing foster care, meaning

Legislation/Regulatory – ITTOIA2005 s. 806
HMRC Guidance – BIM52754 ; BIM52755

Providing qualifying care, meaning

Legislation/Regulatory – ITTOIA2005 s. 805A

Providing shared lives care, meaning

Legislation/Regulatory – ITTOIA2005 s. 806A

Qualifying care receipts

Calculation

Legislation/Regulatory – ITTOIA2005 s. 807
HMRC Guidance – BIM52760

Meaning

Legislation/Regulatory – ITTOIA2005 s. 805
HMRC Guidance – BIM52760

Residence, meaning

Legislation/Regulatory – ITTOIA2005 s. 806B

Share of fixed amount

Generally

Legislation/Regulatory – ITTOIA2005 s. 809

Income period not a year

Legislation/Regulatory – ITTOIA2005 s. 810

Residence used by more than one carer

Legislation/Regulatory – ITTOIA2005 s. 809

Shared lives care

Legislation/Regulatory – ITTOIA2005 s. 804A

Social security income, carer's allowance

Legislation/Regulatory – ITEPA2003 s. 660

Specified social care schemes

Legislation/Regulatory – SI 2011/712

Taxable income, meaning

Legislation/Regulatory – ITTOIA2005 s. 804(2)

Trading income

Legislation/Regulatory – ITTOIA2005 s. 23