Can anyone help?
I have a new client who receives Residence allowance for their grand daughter.
In 2011/2012 they received approx £5700.
I have read HMRC helpsheet 236, and the above amount is below the £10k, therefore free from income tax.
However I do not know if their grand daughter has been placed with them under a residence order, if she has, then the residence allowance will not be eligible for the qualifying care relief, as per helpsheet 236.
I am waiting to hear back from the client with regards to the residence order.
But while reviewing the HMRC website I came across a Budget release for 2010 BN26 relating to Special Guardianship orders and Residence orders (www.hmrc.gov.uk/budget2010/bn26.pdf).
Has this been made law? and how would I find out?
Because if it has the residence allowance appears to be exempt from income tax.
- Do I Need A Balance Sheet? 45 1
- Invoice Help 201 7
- Summer evenings and ponderings of capital allowances 112 3
- Employee overpaid who has left 202 4
- Limited Company keeping receipts 192 3
- Sorry ignore me 876 24
- Donaldson v HMRC case being heard tomorrow! 542 5
- What are options for non CA firm 1,915 35
- Director forgot to take salary for 2013/2014 2,226 12
- Filing FPS early with moneysoft 132 12
- Errors in prior year accounts 782 20
- VAT & capitalising 53 1
- Have I dropped a major clanger? 297 5
- Free Shares ? 233 2
- Is this a scam? 549 7
- Rental property: expenses when up for sale and not let 293 7
- How do I calculate the VAT due (cash basis) on receipts which suffer a cis deduction? 271 6
- Purchase of freehold by flat management company 148 1
- Peer to Peer lending 863 9
- VAT B2B V's Reverse Charge 101 2
- Proposed Amendments to IAS 1 621
- Property exchange - 8-year legal delay following fall-out 529
- SAGE Payroll Data for Import to MS Dynamics AX 292
- Cancelled 283
- Cancelled 242
- Have you staged yet for auto enrolment? 188
- Sage Report Designer - Nominal Activity in Currency 187
- Probiz 168
- What's the market like for temps? 163
- Married woman dies owning marital home 161