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  "path": "/news/politics/scots-childminders-face-annual-1300-37188266",
  "publishedAt": "2026-05-23T03:30:00.000Z",
  "site": "https://www.dailyrecord.co.uk",
  "tags": [
    "Politics",
    "Premium",
    "Childcare",
    "Children",
    "UK Government",
    "HMRC",
    "SNP",
    "Anas Sarwar",
    "John Swinney",
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  "textContent": "Self-employed workers must now pay for commercial software so that they can file their tax returns - a job that could previously be done online for free or by post.",
  "title": "Scots childminders face annual £1,300 HMRC charge after rule change hits self-employed"
}