Policy paper

Income Tax: scope of qualifying care relief for self-funded Shared Lives payments

This tax information and impact note deals with changes to qualifying care relief announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Income Tax: scope of qualifying care relief for self-funded Shared Lives payments

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Details

Legislation will be introduced by statutory instrument to amend qualifying care relief (specified social care schemes) Order 2011 (SI 2011/712).

Published 22 November 2017