New tax guidance for childminders
We have recently published new guidance for childminders to help with understanding tax changes that apply to them if they must use Making Tax Digital for Income Tax.
Childminders tax rules
If you are a self-employed childminder, who is not using Making Tax Digital, there are some different tax rules you can choose to use which cover four areas:
- Wear and tear of household items
- Household costs
- Food and drink
- Keeping records
We explain in more detail about these tax rules on our new page of guidance for self-employed childminders.
Making Tax Digital
However, if you are a self-employed childminder who must use the new Making Tax Digital for Income Tax rules, then you will not be able to use the special childminder tax rules. Instead, you must follow the ‘usual’ tax rules for self-employed individuals. This could be quite a change from how you prepared your accounts and tax information before you needed to use Making Tax Digital. To help with this, we have written specific guidance for childminders using Making Tax Digital.
For more information and guidance on Making Tax Digital, including who must use Making Tax Digital and from when, see our Making Tax Digital hub.
