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. BIM52790

    Qualifying care relief: foster carers: examples
13. BIM52795

    Qualifying care relief: shared lives carers: examples
14. BIM52800

    Shared lives carers for 2003-04 to 2009-10
15. BIM52805

    Shared lives carers for 2003-04 to 2009-10: establishing the profits
16. BIM52810

    Shared lives carers: transitional year 2010-11
17. BIM52811

    Shared Lives Adult Placement Care: extension of qualifying care relief 2017/2018 onwards
18. BIM52815

    Qualifying guardians