Anyone that deals with Foster Carers Tax Returns? How do you deal with Foster Carers where, for example, the wife is the main approved foster carer and the husband is a secondary carer (he has to be since he lives in the same home but works full time under PAYE). Do you register just the wife as a sole trader? Or do you register them both as a partnership? - sometimes payments made in only main carers name, sometimes both. HMRC's available guidance on the matter is sparse and vague, and no one on their helplines can answer.