Legal Europe

Personal, Business, and Trust Tax Support

Show on a tax return that the taxpayer is a foster carer in Personal Tax

For information, refer to HMRC's Self Assessment helpsheet 236: Qualifying care relief for carers.

note

If income is less than the permitted exempt amount, HMRC recommends either of the following.

Enter a tick in box 4 and zero in box 31 of the Self Employment (short) pages.

Enter a tick in box 13 and a zero in box 76 of the Self Employment (full) pages.

For this purpose, you don't need to make further entries on the Self Employment pages.

If income is greater, you'll need to decide which of the 2 ways to calculate income benefits your client.

To enter a tick in box 4 of SA103S or Box 13 of SA103F:

Select Edit
, then Schedule Editor
.

Select the Sole trade
schedule.

On the Details
tab, mark the Special arrangements apply to this trade
checkbox.

To enter a zero in box 31 of SA103S or box 76 of SA103F:

Select Form
, then Edit Tax Return
.

Right-click the box and select Enable Editing
from the context menu.

Enter 0
(zero).

note

For more help, refer to the HMRC guidance notes for SA103F and SA103S.

This article applies to: