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.

This information is designed to help foster carers, shared lives carers (including adult placement carers), certain kinship carers and those offering staying put care to understand how tax and National Insurance (NIC) works for them.

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 ...