Foster Carers and HMRC

As a foster carer you are seen by Her Majesty’s Revenue and Customs (HMRC) as self-employed.  There is detailed information about registering as self-employed with HMRC on The Fostering Networks website:

The HMRC website provides details about what self-employment means to you, how to use qualifying care relief, keeping records and what to put on your tax return:

HMRC have held webinars in the past for foster carers to ask questions regarding tax implications for foster carer payments.  The webinars are suitable for prospective foster carers or those who have been approved as a foster carer. Please check the HMRC website for dates of upcoming webinars or to watch a recording of a previous foster carers webinar:

An e-learning course to help foster carers understand their tax and national insurance is also available to view on the HMRC website: