Hi all would appreciate some feedback on the following scenario.
Husband and wife are both registered foster carers and receive a joint income for jointly fostering several children. They are not in a partnership but registered for self assessment as individually self employed.
I know the fixed £10,000 part of qualifying care relief is split between them but what about the weekly amount per child. Can each claim the full £250 or £200 per week or does it also have to be split? The only example of husband and wife I can find in HMRC Business Income Manual specifically states that in the example they 'operate a partnership'. Does this mean HMRC expect couples to operate as a partnership in which case the qualifying amount relates to the partnership or can they continue as individuals? If they are able to continue as individuals can they claim the full amounts?
Would appreciate any comments and especially if anyone has had any dealings with HMRC over this matter.