Income Tax and National Insurance for Childminders
All Registered Childminders are self-employed and run their own business. There is a legal responsiblity for keeping financial records and registering their business with Her Majesty's Revenue and Customs (HMRC).
Registering with HMRC
You must register your self-employment with HMRC within 3 months of starting your childminding business. You can register by telephoning 08459 154515 or online at www.hmrc.gov.uk
Failure to register your self-employment within 3 months may result in a fine.
Once registered, you can also register to complete your tax return online.
National Insurance Contributions
Class 2 National Insurance Contributions
Class 4 National Insurance Contributions
Small Earnings Exception Certificate
Home Responsibilities Protection
Financial Record Keeping
HMRC Advice Team
HMRC has an advice team for self-employed people. Click here to find out what they can offer to childminders.
