You can find simple introductions to foster care relief and
adult placement carers on the HMRC Internet site by searching on
'foster care relief' or 'adult placement carers'. There is also a
Tax Return help sheet for foster carers which you can find on the
HMRC Internet site by searching on 'IR236'. You may find it helpful
to look at these introductions before reading the detailed guidance
in this section of the BIM.
This section includes detailed explanations of the rules
about:
| BIM52751 | Care providers: Childminders: expenses |
| BIM52755 | Care providers: Foster parents: introduction |
| BIM52760 | Care providers: Foster carers: 2002/03 and earlier years |
| BIM52765 | Care providers: Foster carers: 2003/04 and later years |
| BIM52770 | Care providers: Foster carers: calculating the exemption |
| BIM52775 | Care providers: Foster carers: capital allowances |
| BIM52777 | Care providers: Foster carers: examples |
| BIM52780 | Care providers: Adult Carers and Adult Placement Schemes |
| BIM52785 | Care providers: Adult Carers and Adult Placement Schemes: profits |
| BIM52795 | Care providers: Adult Carers and Adult Placement Schemes: background |
| BIM52800 | Care providers: Adult Carers and Adult Placement Schemes: establishing profits for 2002/3 and earlier years |
| BIM52805 | Care providers: Adult Carers and Adult Placement Schemes: arrangements for 2003/4 and later years |
| BIM52810 | Care providers: Adult Carers and Adult Placement Schemes: establishing profits for 2003/4 and later years |
| BIM52815 | Care providers: Adult Carers and Adult Placement Schemes: Capital Gains |
