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HMRC generally treat foster carers as Self-Employed for tax purposes and so you will need to Register for and file your Self-Assessment tax return.

We know that foster caring is not the same as people who sell goods and services to others, and for this reason there's a special scheme for foster carers called "qualifying care relief". You can find more about this in help sheet HS236.

If you are new to foster caring you may find our online guide helpful. It includes details on how to register, qualifying care relief, record keeping , national insurance, completing your self-assessment tax return and more.

If you have a technical query you can find more information in the Business Income Manual.