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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Eligibility - remunerative work (determining): Carers (Info)

A person should not be treated as being in remunerative work if they are engaged as a carer by any of the following and the only income they receive from the engagement is exempt from income tax under the Rent a Room scheme

  • Health Authority
  • Local Authority
  • voluntary organisation
  • National Adult Placement scheme.

A person should not be treated as being in remunerative work solely because they are in receipt of Carer’s Allowance.

Note: Respite carers who look after people for a short time to give other carers a break are most likely to be covered by the Rent a Room scheme.