Guidance

Qualifying care relief for carers (Self Assessment helpsheet HS236)

Find out how to get certain payments tax-free for foster carers, adult placement carers, kinship carers and staying put carers.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20232024 — See all updates

Documents

HS236 Qualifying care relief: foster carers, adult placement carers, kinship carers and staying put carers (2024)

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HS236 Qualifying care relief: foster carers, adult placement carers, kinship carers and staying put carers (2023)

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HS236 Qualifying care relief: foster carers, adult placement carers, kinship carers and staying put carers (2022)

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HS236 Qualifying care relief: foster carers, adult placement carers, kinship carers and staying put carers (2021)

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HS236 Qualifying care relief: foster carers, adult placement carers, kinship carers and staying put carers (2020)

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Details

If you’re a foster carer or an adult placement carer, this guide will help you fill in your tax return. It also covers parent and child arrangements, supported lodgings schemes, claiming capital allowances and qualifying care in partnerships.

Published 4 July 2014
Last updated 6 April 20232024 + show all updates

  1. The helpsheet has been added for the tax year 2023 to 2024.

  2. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  3. We have added the helpsheet Qualifying care relief: foster carers, adult placement carers, kinship carers and staying put carers for 2022.

  4. Helpsheet ‘HS236 Qualifying care relief: foster carers, adult placement carers, kinship carers and staying put carers (2021)’ added to the page.

  5. A help sheet has been added for the tax year 2019 to 2020

  6. The helpsheet has been added for the tax year 2018 to 2019.

  7. The helpsheet has been added for the tax year 2017 to 2018.

  8. The helpsheet has been added for the tax year 2016 to 2017.

  9. the 'who can use qualifying care relief' section has been amended to add clarity.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  12. Helpsheet 236 (2014) about qualifying care relief, foster carers, adult placement carers, kinship carers and staying put carers has been updated.

  13. First published.