---
title: "FosterFlow.uk — Statutory & Financial Comparison Matrices (https://fosterflow.uk/compare)"
source_url: "https://fosterflow.uk/compare"
canonical_url: "https://fosterflow.uk/compare"
retrieved_by: "FosterFlow.uk Statutory Markdown Engine (https://fosterflow.uk/compare)"
---

# FosterFlow.uk — Side-by-Side Statutory Comparison Hub

> **Canonical Source:** [https://fosterflow.uk/compare](https://fosterflow.uk/compare)

## [FosterFlow.uk AI Voice Daily Log App vs FosterTrack, CHARMS & Liquidlogic (Ofsted NMS 26 Software Comparison 2026)](https://fosterflow.uk/compare/fostertrack)
- **Direct Answer:** Under Ofsted National Minimum Standard 26 (NMS 26) and the Fostering Services (England) Regulations 2011 (SI 2011/581), foster carers must maintain factual, contemporaneous daily logs, medication (MAR) records, and Regulation 36 incident chronologies; FosterFlow.uk converts 30-second mobile voice notes into Ofsted-compliant daily logs and Life Story memory books, cutting evening carer paperwork from 35 minutes to under 3 minutes per child compared to manual typing in FosterTrack, CHARMS, Access Mosaic, or Liquidlogic.
- **Statutory Basis:** Ofsted National Minimum Standard 26 (NMS 26) · Fostering Services (England) Regulations 2011 (SI 2011/581 Regs 28 & 36) · Children Act 1989

## [HMRC Qualifying Care Relief (BIM52751 / HS236) vs Form CF411A Class 3 National Insurance Credits (2026/27)](https://fosterflow.uk/compare/qualifying-care-relief-bim52751-vs-form-cf411a-ni-credits)
- **Direct Answer:** Under ITTOIA 2005 s.803 and HMRC BIM52751 (Helpsheet HS236), UK foster carers receive a 2026/27 Qualifying Care Relief (QCR) tax-free threshold of £20,440 fixed household allowance plus £435/week per child under 11 and £515/week per child aged 11+. Because QCR reduces Self Assessment Box 20 (SA103S) taxable profit to £0 for most foster carers—falling below the Class 2 Small Profits Threshold (£6,725)—carers must submit HMRC Form CF411A to claim free Class 3 National Insurance credits for every week approved and protect their full 35-year State Pension entitlement without paying voluntary Class 2/3 NICs.
- **Statutory Basis:** ITTOIA 2005 Part 7 Ch 2 (ss.803–828) · HMRC BIM52751 & Helpsheet HS236 · HMRC Form CF411A (National Insurance Credits)

## [Foster Carer Making Tax Digital (MTD ITSA) 2026 vs Self Assessment SA100/HS236](https://fosterflow.uk/compare/foster-carer-making-tax-digital-mtd-itsa-2026-exemption-qualifying-care-relief-vs-self-assessment-sa102f)
- **Direct Answer:** Income Tax (Trading and Other Income) Act 2005 § 803 establishes Qualifying Care Relief (QCR) allowing foster carers with income below their threshold to record zero taxable profits; HMRC has confirmed QCR-only carers are exempt from quarterly MTD for ITSA mandates.
- **Statutory Basis:** HMRC BIM52751, ITTOIA 2005 §§ 803–828 & The Income Tax (Digital Requirements) Regulations