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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
, see all updates

Migrant workers: childcare costs

If the customer declares they are paying childcare costs, these costs need to be considered in the same way as you would for any other childcare costs on a WTC claim. For further information follow the guidance in TCM0112000 and TCM0032160 

It is important to remember that if the WTC claim is proved incorrect the claim for childcare costs will no longer be applicable. Therefore there will be no need to continue to explore this part of the claim.

If the children are in the OMS then there will be no childcare element. Childcare costs are only paid in respect of cost incurred for approved childcare providers and the legislation only applies to UK childcare schemes.

For further guidance on childcare costs please refer to CCM6210