The new information leaflet for foster carers about tax and NI issues seems to suggest that foster caring is "qualifying work" for WTC in a rather simple way. ( www.inlandrevenue.gov.uk/budget2003/foster_carer_fs.pdf )It also sets out how foster caring income will be viewed for TC purposes given the new tax relief system. However the interpretation on "qualifying work" is much more straightforward than the one in the Tax Credit technical manual (TCTM02404). A new interpretation or an oversimplistic one?