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HMRC internal manual

Employment Income Manual

Benefits: exemption for workplace nurseries: non-statutory business clearance applications

You may receive requests for advice about the tax treatment of proposed childcare arrangements that an employer is considering putting in place. You may respond to such requests by issuing a copy of the relevant parts of the guidance at EIM21990 onwards. This guidance is available to the public under Open Government.

Generally, HM Revenue and Customs will only comment on proposed arrangements in a limited range of circumstances. These limited circumstances are set out in the booklet ‘Code of Practice 10 - Information and Advice’. These limited circumstances will not usually apply to a proposed workplace nursery.

As regards cases where employees are being asked to enter into a ‘salary sacrifice’ arrangement at the same time as they receive the benefit of a workplace nursery place, see EIM42750 onwards and EIM01141.