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. 

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 ...

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 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 ...

The trading allowance is available to those with trading and/or miscellaneous income. The allowance is sometimes also known as the trading and miscellaneous income allowance, or hobby allowance. On this page, we look at when you are entitled to the trading allowance and how it is applied.