Policy paper

Draft legislation: Tax-Free Childcare draft guidance

This Tax-Free Childcare draft guidance has been published so that you can comment on whether it provides easy to understand advice for using the scheme. This consultation has concluded.

This publication was withdrawn on

These documents are out of date. See the guide on Tax-Free Childcare.



HM Revenue and Customs (HMRC) has published draft guidance on Tax-Free Childcare.

The government wants this guidance to provide easy to understand advice for using the scheme. To get this right, it needs to be tested. This is why HMRC have published the first draft version of this guidance for you to look at and tell HMRC what you think.

You’re invited to share your views by sending them to HMRC by 15 December 2014 - either by email to tax-free.childcare@hmrc.gsi.gov.uk or by post to:

Tax-Free Childcare Team
Room 1C/20
100 Parliament Street

Published 16 October 2014
Last updated 17 October 2014 + show all updates
  1. Updated version attached.

  2. First published.