HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
21 December 2022, see all updates
  1. Contents
  2. BIM50000

BIM52750 - Care providers: contents

This section includes detailed explanations of the rules about:

  • childminders and
  • qualifying care relief for foster care and shared lives care providers
  1. BIM52751
    Childminders: expenses
  2. BIM52753
    Qualifying care relief: introduction
  3. BIM52754
    Qualifying care relief: excluded individuals
  4. BIM52755
    Qualifying care relief: foster care
  5. BIM52758
    Qualifying care relief: shared lives care
  6. BIM52760
    Qualifying care relief: operation of relief
  7. BIM52765
    Qualifying care relief: calculation of qualifying amount
  8. BIM52770
    Qualifying care relief: partnerships
  9. BIM52775
    Qualifying care relief: capital allowances
  10. BIM52780
    Qualifying care relief: Capital Gains Tax
  11. BIM52785
    Qualifying care relief: National Insurance Contributions
  12. BIM52795
    Qualifying care relief: shared lives carers: examples
  13. BIM52800
    Shared lives carers for 2003-04 to 2009-10
  14. BIM52805
    Shared lives carers for 2003-04 to 2009-10: establishing the profits
  15. BIM52810
    Shared lives carers: transitional year 2010-11
  16. BIM52811
    Shared Lives Adult Placement Care: extension of qualifying care relief 2017/2018 onwards
  17. BIM52815
    Qualifying guardians