Self Employed short 02 - Foster carer or shared lives carer

Foster care exemption applies to people who receive income for providing foster care to children and young people placed with them either by local authorities (Health and Social Services (HSS) trusts in Northern Ireland), or voluntary fostering organisations. If you receive this income HMRC treat you as being self-employed. It does not include private fostering arrangements.

Select this check box if you are a foster carer or shared lives carer.

If your qualifying amount is more than the total amount you receive for fostering:

• enter '0' in 'total allowable expenses'
• don't complete the rest of the self employment section

Qualifying care relief for carers (Self Assessment helpsheet HS236).