Commentary

E1.709 Transition for shared lives carers

Personal and employment tax

E1.709 Transition for shared lives carers

E1.709 Transition for shared lives carers

Whereas the changes extending foster-care relief have effect for the tax year 2010/11 and subsequent tax years (see E1.701), anyone with qualifying care receipts for 2010/11 in respect of the provision of shared lives care (whether or not he also has qualifying care receipts in respect of the provision of foster care) may elect to be treated as if the above relief (as far as it applies to shared lives care) had effect for 2011/12 and subsequent years1. Thus, for the tax year 2010/11 shared lives carers can choose to compute their taxable income

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