Client received payment for the following groups - I assume the first 4 are taxable income, but are the rest?
Level payment
Basic maintenance
16+ allowance
Day care
Support/holiday care
Birthday payment
Festival payment
Holiday allowance
Clothing grant
Equipment grant
Travel payments
One-off payments
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I assume
Not the best way to give professional advice.
'I assume' that you haven't tried putting "fostering income HMRC" into Google.
The taxable amount is the TOTAL payments receievd less the qualifying amount. See HS236 Qualifying Care Relief.
Qualifying Care Relief is available.
Providing the TOTAL received is below the threshold, there is no requirement to calculate tax.