BIM52815 | Care providers: qualifying guardians
From HM Revenue & Customs · Business Income Manual
Qualifying guardians are individuals who care for one or more children placed with them under:
a special guardianship order, or
a residence order,
where that individual is not the children’s parent or step parent.
Qualifying guardians are exempt from Income Tax on any qualifying payments they receive as a guardian.
Qualifying payments are payments:
by the child’s parents or payments by, or on behalf of, the local authority,
to a qualifying guardian, and
which are made in relation to a special guardianship order or residence order.