New Shared Lives carers? Don’t miss the 5 October registration deadline

If you started supporting someone through Shared Lives during the 2024–25 tax year, there’s an important step you may need to take.

Shared Lives carers are classed as self-employed for tax purposes. That means if this is your first year of self-employed income, you usually need to register with HMRC for Self Assessment.

The deadline to do this is 5 October 2025.

You must register if:

• You became a Shared Lives carer between 6 April 2024 and 5 April 2025
• You have not registered for Self Assessment before (so you don’t yet have a Unique Taxpayer Reference)
• You need to complete a tax return for the 2024-25 tax year.

You only need to register as self-employed once. If you were already registered as self-employed before April 2024, or you already submit a Self-Assessment return each year, you don’t need to register again.

• Avoid penalties: HMRC may issue a “failure to notify” penalty if you don’t register on time.
• Stay on track: Registering now makes sure you’re set up to file your return when the time comes.
• Plan ahead: Once registered, you’ll know how the Shared Lives carer tax rules apply to you – so you can budget for your tax bill with confidence.

• 5 October 2025 – deadline to register if you need to file a Self Assessment for the 2024–25 tax year and haven’t done one before
• 31 October 2025 – deadline for paper tax returns (rare; most carers file online)
• 31 January 2026 – deadline for online tax returns and for paying any tax owed

If you register after 5 October 2025, HMRC will send you a letter or email with a new deadline to send your tax return. Your new filing date will be 3 months from the date on the letter or email you recieve.

However, you must still pay any tax you owe by 11:59pm on 31 January 2026 to avoid a penalty, so keep reading for some advice.

Online (recommended)

• Takes about 15 minutes if you have your details ready.
• You’ll need your National Insurance number, contact details, and the date you started as a Shared Lives carer.
• HMRC will send your Unique Taxpayer Reference (UTR) by post, usually within 10 working days.

Start here: Register for Self Assessment

By phone (alternative)

• Call HMRC’s general enquiries helpline.
• Have your NI number, start date, and details ready.
• Lines can be busy, and you’ll still need to wait for your UTR by post.

Telephone: 0300 200 3310

Outside UK: +44 161 931 9070

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays.

As a Shared Lives carer you can claim ‘qualifying care relief’, sometimes also known as the Shared Lives tax break.

QCR is available whether you offer longer term Shared Lives arrangements, short breaks, day support, or any combination of the three.

For the 2024-25 tax year, this tax allowance means that you can claim £19,360 per year as a Shared Lives household. Plus another £485 per week, for each individual you support each week or part of a week.

For the latest allowance figures, worked examples, and step-by-step guidance, our members can access the full Tax & National Insurance Factsheet (2024–2025).

And don’t forget, the Shared Lives Plus Membership team is here to support you.

If you’ve got a question about tax, self employment, or anything else, please feel free to get in touch, no question is too small.

Call us on 0151 227 3499 and leave a message with Lisa or Helen to arrange a call back, or email us at membership@sharedlivesplus.org.uk