The ‘gig’ economy is tempting more people to earn extra cash by using one of the many available online platforms to offer rides, run errands, make deliveries, be an influencer on social media or do something else. This is a relatively new area of the economy and there are some important tax issues ...

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.

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.

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.

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.

If you are self-employed in the building or construction trade, then you should pay tax under the Construction Industry Scheme (CIS). This page explains what the CIS is, how you register for the CIS and how your tax position works under the CIS.