This page explains the rules for using qualifying care relief (QCR). You can read about what constitutes qualifying care on the pages for foster carers and shared lives carers, as appropriate.

On this page, we explain what qualifying care is for foster carers and staying put carers, for the purposes of qualifying care relief (QCR). You can read about qualifying care for shared lives carers on our separate page.

On this page, we explain what qualifying care is for shared lives carers, for the purposes of qualifying care relief (QCR). You can read about qualifying care relief for foster carers on our separate page.

You pay income tax and National Insurance contributions (NIC) on your self-employed profits if you earn above certain thresholds. This page looks at how you pay the tax and National Insurance contributions on your income from self-employment.

If you are renewing a taxi, private hire or scrap metal licence, then you need to complete a ‘tax check’ before you can renew the licence. We only cover the position here if you are a sole trader (self-employed) or an employee. However, if you operate your business through a partnership or limited ...

If you are self-employed, you may have to pay National Insurance contributions (NIC). For more general information on National Insurance, visit our National Insurance page. If you want information on how to get a National Insurance number (NINO) or what to do if you have lost or forgotten your ...