Qualifying Care Relief (QCR) for Shared Lives Carer or Foster Carer under self employment

A Foster Carer or Shared Lives carer claiming Qualifying Care Relief when the qualifying amount is more than the total qualifying care receipts:

Go to Earned income and select Create self-employment from the Self-employment tab.

HMRC guidance Data entry in Sage Personal Tax.

Enter ‘Qualifying carer’ in box 2 (Description of business).

 Enter 'Qualifying carer' in Business description.

Enter ‘X’ in box 13 (If special arrangements apply, put ‘X’ in the box).

 Check the box against Special arrangements apply.
Enter ‘0’ (zero) in box 76 (Total taxable profits from this business). No data entry required.

If qualifying care receipts are more than the qualifying amount and you use the simplified method to work out the profit:

Go to Earned income and select Create self-employment from the Self-employment tab.

HMRC guidance Data entry in Sage Personal Tax.

Enter ‘Qualifying carer’ in box 2 (Description of business).

 Enter 'Qualifying carer' in Business description.

Complete boxes 3 to 14 (Business details and other information, if they apply)

Enter all relevant data in the Information section.

  • First line of business address

  • Postcode of business

  • Business details have changed in last 12 months

  • Date business commenced

  • Date business ceased

  • Date accounting period begins

  • Date accounts are made up to

  • Date basis period began

  • Date basis period ended

  • Cash basis used

  • Special arrangements apply

  • Profit for this tax year was reported on last year’s tax return

Enter total receipts in box 15 (Your turnover)

 From Income and Expenses, Enter in Turnover.

Enter the qualifying amount in box 31 (Total expenses)

From Income and Expenses, Enter any expenses in the Expenses section. Include the type and description.

Complete boxes:

  • 47 - Net profit
  • 64 - Net business profit for tax purposes
  • 73 - Adjusted profit for 2023–24
  • 76 - Total taxable profits from this business
 This is auto calculated after you have entered the Turnover and Expenses.

If your total qualifying care receipts are more than your qualifying amount and you do not use the simplified method, fill in the Self-employed page in the usual way.