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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Extra information: glossary: A

A2 national

Customers from the following countries are known as A2 nationals

  • Bulgaria
  • Romania.

A2 nationals exempt from the Worker Authorisation Scheme

A2 nationals are exempt from the Worker Authorisation Scheme (WAS) when

  • they are on the highly skilled migrants programme and hold a blue registration certificate that states they have unconditional access to the UK labour market.
  • they are self-employed in the United Kingdom (UK)
  • they have leave to enter or remain in the UK under the Immigration Act 1971 without restriction on their employment
  • they were legally working in the UK on 31 December 2006 and had been legally working without interruption for 12 months at that date
  • they were working legally and without interruption (the gaps between work must not exceed 30 days in total) for a period of 12 months falling wholly or partly after 31 December 2006
  • they are also citizens (dual nationals) of the UK, Switzerland or another EEA country (other than the A2 national states)
  • they have a permanent right of residence
  • they are providing services in the UK on behalf of an employer who is not established in the UK (known as a posted worker)
  • they are the family members of an EEA or Swiss national who is working in the UK or living in the UK as a student, job-seeker or self-sufficient person
  • they are in possession of a registration certificate confirming unconditional access to the UK labour market
  • they are the spouse, civil partner or child of a person who has leave to enter or remain in the UK under the 1971 Immigration Act that allows that person to work in the UK
  • they are the spouse, civil partner or descendant of an A2 national who is subject to the Worker Authorisation Scheme and who has a right to reside in the UK as a worker.

Note: A2 nationals, who are exercising their European Community Treaty rights as a student, a self-employed or self-sufficient person may, if they wish seek a European Union Registration Certificate confirming their status. In particular, A2 national students studying in the UK can work up to 20 hours weekly providing they hold a registration certificate confirming they are an EEA national exercising their Treaty rights as a student and are enrolled at an approved college on the Register of Education Providers maintained by the Department for Education and Skills.

Note: If a customer provides a blue residency card entitled ‘UK Residence Documentation for a National of an EEA State’ and they are a worker, unless they fall into one of the exemptions they are still required to register on WAS. A blue card alone is not sufficient evidence that the customer is registered on WAS or is exempt from registration.

Abbreviations

### Abbreviation to use ### Meaning
   
1SD First Specified Date
2SD Second Specified Date
AA Attendance Allowance
ACC Accounts
ACT Automated Credit Transfer
AD Annual Declaration
ADD Access to DWP Data Address
ALS Appeal Leaflet sent
AMDT Amendment
ANS Applicant Not Satisfied
AO Accounts Office
AP(1)/(2) Applicant 1 or 2
AP(1)/(2)NS Applicant 1 or 2 Not Signed
APNTEE Appointee
APP Appeals
AR Action required
ARRGT Arrangement
AT Action taken
ATCP Additional Tax Credit Payments
AV Average
AWACS Advice of Wrong Account for Automated Credits
AWD Award
B/A Business Address
BACS Bankers Automated Clearing System
B&C Benefits and Credits
B/CERT Birth certificate
B/DAT Backdating
BF Brought Forward
BIK Benefit in kind
BNKDET Bank details
BOTHNS Both customers not signed
BTWB Back To Work Bonus
CAA Constant Attendance Allowance
CAB Citizens Advice Bureau
CALB Call back
CALC Calculate / Calculated
CBC Child Benefit Centre
CBO Child Benefit Office
CC Contact Centre (previously IRCC - Inland Revenue Contact Centre)
CCC Child Care Charges
CCPc Child Care Provider checks
CCSG Contact Centre Support Group
CH Child
ChB Child Benefit
ChB(LP) Child Benefit Lone Parent
CHNG Change
Changed    
  CHCP Child Care Provider
  CHQ Cheque
  CLM Claim
  CLMT1 or 2 Claimant 1 or 2
  CLMT1 or 2 NS Claimant 1 or 2 not signed
  CLMNTNS Claimant Not Satisfied
  COP Computerisation of Pay As You Earn
  CoC Change of Circumstances
  CORRES Correspondence
  CSA Child Support Agency
  CSHCHQ Cashcheque
  CSM Customer Services Manager
  CST Customer Services Team
  CTC Child Tax Credit
  CTB Council Tax Benefit
  CTRS Council Tax Reduction Scheme
  Cust Customer
  CVU Customer Validation Unit
  CY Current Year
  CYR Cross Year Recovery
  DCI Departmental Central Index
  DD Direct Debit
  DECD Deceased
  DEL (NI) Department for Employment and Learning Northern Ireland
  DET Details
  DFEE Department for Education and Employment
  DIR Director
  DISBLD Disabled
  DISP Disputed
  DISTEST Disability Test
  DLA Disability Living Allowance
  DLO Dead Letter Office
  DOB Date of birth
  DOD Date of death
  DOM Date of marriage
  DOS Date of separation
  DOW Date of widowhood
  DP Disabled Premium
  DPTC Disabled Person’s Tax Credit
  DSD Department for Social Development
  DUP Duplicate
  DWP Department for Work and Pensions
  EBS Electronic Business Service
  EDUC Education
  EDI Electronic Data Interchange
  EEA European Economic Area
  EG Explanation Given
  ELT Employer Liaison Team
  EM Electronic Mail
  EMPD Employed
  EMPYR Employer
  EMPREF Employers Reference
  EMPT Employment
  ENF Enforcement Proceedings Commenced
  ENQ Enquiry
  EOY End of Year
  ER Explanation Requested
  ESA (C) Employment and Support Allowance (contributions-based)
  ESA (IR) Employment and Support Allowance (income-related)
  EST Estimated
  EXP Expenses
  FAO Financial Accounting Office
  FTNAE Full-Time Non-Advanced Education
  FTS Fast Track scheme (Disability)
  HB Housing Benefit
  HCC Highest Care Component
  HiPG Health in Pregnancy Grant
  HMRC HM Revenue & Customs
  HO Home Office
  HORN Home Office Reference Number
  HPP Higher Pensioner Premium
  HR Higher rate
  HRS Hours
  HSSB Health and Social Services Board
  I&E Income & Expenditure
  IB Incapacity Benefit
  IB(LT) Incapacity Benefit (Long-Term)
  IB(STHR) Incapacity Benefit (Short-Term Higher Rate)
  IB(STLR) Incapacity Benefit (Short-Term Lower Rate)
  ICA Invalid Care Allowance
  IDMS Integrated Debt Management Systems
  IIDB Industrial Injuries Disablement Benefit
  INFCOMP Informal complaint
  INST Instalment
  INTV Interview
  IS Income Support
  ISCS Income Support Computer System
  IS INCAP Income Support paid on grounds of incapacity, not disability)
  ISSD Issued
  IYA In Year Adjustment
  JSA Jobseeker’s Allowance
  JSA(C) Jobseeker’s Allowance (contributions-based)
  JSA(IB) Jobseeker’s Allowance (income-based)
  JSAPS Jobseeker’s Allowance Payment System
  KA Known as
  KIV Keep in View
  LA Local Authority
  LR Lower rate
  LTAHAW Living together as husband and wife
  LYC Last Year Cleared
  MAF Maintenance Application Form
  MAN/C Manually captured
  MC Management check
  MIG Minimum Income Guarantee
  MNRESP Main responsibility
  MT Milk Token
  MTH Month
  N/A Not Available
  NATINS National Insurance credits paid on the grounds of incapacity
  NAT Nationality
  NC No change
  NFAD No fixed address
  NI Northern Ireland
  NIC National Insurance contributions
  NICO National Insurance Contributions Office
  NIHE Northern Ireland Housing Executive
  NINO National Insurance number
  N/K Not known
  NOR Not ordinarily resident
  NRP Non-resident parent
  NTN No telephone number
  NTP Notice to pay
  N/T No trace
  O/B Order book
  OCCP Other occupational pension
  OCPN Occupational pension
  O/E Official error
  O/INC Other income
  O/P Overpayment
  O/SSBEN Other Social Security benefits
  OSP Occupational Sick Pay
  PAB Personal Acting Body
  PAYE Pay As You Earn
  PC Pension Credit
  PEWC Person With Care
  PFREQ Pay frequency
  PFA Persons from abroad
  PIP Personal Independence Payment
  POca Post Office® card account
  P/PEN Private Pension
  P/T Part-time
  PVE Payment via employer
  PWA Person without accommodation
  PWC Parent with care
  PY Previous year
  PYT Payment
  PYTH Payment Helpline
  QB Qualifying Benefit
  RCA Rate Collection Agency
  RE-CAL Recalculated
  RECD Received
  REDPD Redress payment paid
  REDRF Redress payment refused
  REF Reference
  REFRD Referred
  REGNO Registration number
  REJ Reject
Rejection    
  REM Remission
  REMR Reminder
  RLS Return Letter Service
  RMS Receivables Management Service
  RP Retirement Pension
  RTC Receivables Telephone Centre
  SDA Severe Disablement Allowance
  SDT Service Delivery Team
  S/E Self-employed
  SLD School Leaving Date
  SMP Statutory Maternity Pay
  SOA Statement of Account
  SSA Social Security Agency
  SSP Statutory Sick Pay
  STU Specialist Trace Unit
  TAS The Appeals Service
  T/BEN Taxable benefit
  TCO Tax Credit Office
  TCOU Tax Credit Overpayment Unit
  TEL Telephone
  TELIN Telephone call in
  TELO Telephone call out
  TPI Third party information
  T/REF Tax reference
  TTP Time to pay
  U/P Underpayment
  UTC Unsuccessful telephone call
  UTR Unique taxpayer reference
  VA Veterans Agency
  VIMU Visually Impaired Media Unit
  VT Verification and Trace
  WDP War Disablement Pension
  WDP MOBSUP War Disablement Pension paid with Mobility supplement
  WFTC Working Families Tax Credit
  WKLY Weekly
  WK NO Works number
  W/L Work list
  WPA War Pensions Agency
  WRK Work
  WTC Working Tax Credit
  XD Ex-directory
  YRLY Yearly

Abbreviations (Compliance)

### Abbreviation to use ### Meaning
   
ACG Applicant Compliance Guide
ACO Applicant Compliance Officer
BAFH Business Anti-Fraud Hotline
Bank A / C Bank account details (with dates / tax year covered)
CCPr Child Care Provider
CCM Claimant Compliance Manual
COP EX Code of Practise for Examinations
CQI Compliance Quality Initiative
CTSA Corporation Tax Self Assessment
DISC Discrepancy
EC Employer Compliance
ECH Employer Compliance Handbook
ECO Employer Compliance Officer
EH Enquiry Handbook
EI Employer Index
EXAM Examination
GMS General Matching Service
IOP Instrument of Payment
LECO Large Employer Compliance Office
ME Mandatory Enquiry
MR Mandatory Review
NIAT National Intelligence and Analyst Team
NBFH National Benefit Fraud Hotline
NMW National Minimum Wage
NIRS2 National Insurance Recording System
PARS Payment and Accounting Reconciliation System
PCC Process Compliance Cases
PSE Potential Selection for Examination (or Enquiry)
RIAT Risk, Analysis and Research Team
SA Self Assessment
SoA Statement of Assets
SCO Special Compliance Office
TCCS Tax Credit Compliance System
TCOCT Tax Credit Office Compliance Team
TCW Tax Credit Workbench
TI Taxpayer Index
TIDO Taxes Information Distribution Office

Abbreviations (world countries)

### Country ### Abbreviation to use
   
A  
Afghanistan AF
Åland Islands AX
Albania AL
Algeria DZ
American Samoa AS
Andorra AD
Angola AO
Anguilla AI
Antarctica AQ
Antigua And Barbuda AG
Argentina AR
Armenia AM
Aruba AW
Australia AU
Austria AT
Azerbaijan AZ
B  
Bahamas BS
Bahrain BH
Bangladesh BD
Barbados BB
Belarus BY
Belgium BE
Belize BZ
Benin BJ
Bermuda BM
Bhutan BT
Bolivia BO
Bosnia And Herzegovina BA
Botswana BW
Bouvet Island BV
Brazil BR
British Indian Ocean Territory IO
Brunei Darussalam BN
Bulgaria BG
Burkina Faso BF
Burundi BI
C  
Cambodia KH
Cameroon CM
Canada CA
Cape Verde CV
Cayman Islands KY
Central African Republic CF
Chad TD
Chile CL
China CN
Christmas Island CX
Cocos (Keeling) Islands CC
Colombia CO
Comoros KM
Congo CG
Congo, The Democratic Republic Of The CD
Cook Islands CK
Costa Rica CR
Côte D’ivoire CI
Croatia HR
Cuba CU
Cyprus CY
Czech Republic CZ
D  
Denmark DK
Djibouti DJ
Dominica DM
Dominican Republic DO
E  
Ecuador EC
Egypt EG
El Salvador SV
Equatorial Guinea GQ
Eritrea ER
Estonia EE
Ethiopia ET
F  
Falkland Islands (Malvinas) FK
Faroe Islands FO
Fiji FJ
Finland FI
France FR
French Guiana GF
French Polynesia PF
French Southern Territories TF
G  
Gabon GA
Gambia GM
Georgia GE
Germany DE
Ghana GH
Gibraltar GI
Greece GR
Greenland GL
Grenada GD
Guadeloupe GP
Guam GU
Guatemala GT
Guernsey GG
Guinea GN
Guinea-Bissau GW
Guyana GY
H  
Haiti HT
Heard Island And Mcdonald Islands HM
Holy See (Vatican City State) VA
Honduras HN
Hong Kong HK
Hungary HU
I  
Iceland IS
India IN
Indonesia ID
Iran, Islamic Republic Of IR
Iraq IQ
Ireland IE
Isle Of Man IM
Israel IL
Italy IT
J  
Jamaica JM
Japan JP
Jersey JE
Jordan JO
K  
Kazakhstan KZ
Kenya KE
Kiribati KI
Korea, Democratic People’s Republic Of KP
Korea, Republic Of KR
Kuwait KW
Kyrgyzstan KG
L  
Lao People’s Democratic Republic LA
Latvia LV
Lebanon LB
Lesotho LS
Liberia LR
Libyan Arab Jamahiriya LY
Liechtenstein LI
Lithuania LT
Luxembourg LU
M  
Macao MO
Macedonia, The Former Yugoslav Republic Of MK
Madagascar MG
Malawi MW
Malaysia MY
Maldives MV
Mali ML
Malta MT
Marshall Islands MH
Martinique MQ
Mauritania MR
Mauritius MU
Mayotte YT
Mexico MX
Micronesia, Federated States Of FM
Moldova, Republic Of MD
Monaco MC
Mongolia MN
Montenegro ME
Montserrat MS
Morocco MA
Mozambique MZ
Myanmar MM
N  
Namibia NA
Nauru NR
Nepal NP
Netherlands NL
Netherlands Antilles AN
New Caledonia NC
New Zealand NZ
Nicaragua NI
Niger NE
Nigeria NG
Niue NU
Norfolk Island NF
Northern Mariana Islands MP
Norway NO
O  
Oman OM
P  
Pakistan PK
Palau PW
Palestinian Territory, Occupied PS
Panama PA
Papua New Guinea PG
Paraguay PY
Peru PE
Philippines PH
Pitcairn PN
Poland PL
Portugal PT
Puerto Rico PR
Q  
Qatar QA
R  
Réunion RE
Romania RO
Russian Federation RU
Rwanda RW
S  
Saint Barthélemy BL
Saint Helena SH
Saint Kitts And Nevis KN
Saint Lucia LC
Saint Martin MF
Saint Pierre And Miquelon PM
Saint Vincent And The Grenadines VC
Samoa WS
San Marino SM
Sao Tome And Principe ST
Saudi Arabia SA
Senegal SN
Serbia RS
Seychelles SC
Sierra Leone SL
Singapore SG
Slovakia SK
Slovenia SI
Solomon Islands SB
Somalia SO
South Africa ZA
South Georgia And The South Sandwich Islands GS
Spain ES
Sri Lanka LK
Sudan SD
Suriname SR
Svalbard And Jan Mayen SJ
Swaziland SZ
Sweden SE
Switzerland CH
Syrian Arab Republic SY
T  
Taiwan, Province Of China TW
Tajikistan TJ
Tanzania, United Republic Of TZ
Thailand TH
Timor-Leste TL
Togo TG
Tokelau TK
Tonga TO
Trinidad And Tobago TT
Tunisia TN
Turkey TR
Turkmenistan TM
Turks And Caicos Islands TC
Tuvalu TV
U  
Uganda UG
Ukraine UA
United Arab Emirates AE
United Kingdom GB
United States US
United States Minor Outlying Islands UM
Uruguay UY
Uzbekistan UZ
V  
Vanuatu VU
Venezuela, Bolivarian Republic Of VE
Viet Nam VN
Virgin Islands, British VG
Virgin Islands, U.S. VI
W  
Wallis And Futuna WF
Western Sahara EH
Y  
Yemen YE
Z  
Zambia ZM
Zimbabwe ZW

Advanced education

A course of advanced education is defined as a full-time course leading to a first or postgraduate degree or qualification comparable to a degree or a diploma of higher education.

The course must be above the standard of the following

  • an Ordinary National Diploma
  • a national diploma of the BTEC
  • a national certificate of the Scot VEC
  • a GCSE (advanced grade)
  • a Scottish certificate of education (higher grade)
  • a Scottish certificate of sixth year studies.

Advanced courses include

  • HND courses of the BTEC Higher Diploma or Scot VEC
  • HNC courses of the BTEC Higher Diploma or Scot VEC
  • teaching training
  • chiropody
  • degrees (BED, BA, BENG, MA, BSC, MSC, MPHIL, PHD, CNAA)
  • Diploma of Higher Education (DHE or Dip HE)
  • Diploma in Nursing
  • Foundation Course (if it is part of a degree course)
  • Foundation Degree
  • Librarianship
  • Islamic studies - a young person who is at year five or level five should be considered as undergoing advanced education.

    Note: Where a young person is studying Islamic education the year of the study normally determines the level of the course. For example, year one of study relates to level one, year two relates to level two and so on. The level of the course is not determined by age as Islamic education at level one may begin at any time before age 16 and could be as early as age seven. A young person could therefore be studying level five at age 16.

    Note: Bukhari and Mishkaat are books studied at an advanced level.

  • occupational therapy
  • osteopathy
  • physiotherapy
  • pre-entry journalism
  • radiography
  • Roman Catholic priesthood
  • surveying.

Agent

An agent is a person or group of persons, usually an accountant, who deals with the tax affairs of a client with the client’s written authorisation.

Annual Declaration

The customer’s Annual Declaration is their reply to the S17 Notice.

The S17 Notice specifies details of the relevant circumstances of the household that affect entitlement to, or the amount of, tax credit payable. The customer uses the Annual Declaration to

  • agree that these details are correct

or

  • (if a change or correction is necessary) state they have already provided or will provide new details.

The customer must also provide their income for the year specified.

When the Annual Declaration is processed, the computer can

  • determine the correct amount of tax credits that should have been paid for the previous year (PY)
  • calculate the initial award for the current year (CY).

The Annual Declaration can be provided

  • in writing, by replying to the Annual Declaration form TC603(D) or TC603(D)2
  • verbally, to a Contact Centre
  • verbally or in writing during a local interview
  • electronically, using the internet.

Note: Form TC603(D) is issued if the customer is required to declare income for PY only.

Note: Form TC603(D)2 is issued if the customer is required to declare income for PY and actual income for PY-1.

Annual Review

The Annual Review is issued to the customer on form TC603(R).

The form TC603(R) specifies details of the relevant circumstances of the household that affect entitlement to, or the amount of tax credit payable. The customer must then agree these or give details of where they’re different.

Appointee

HM Revenue & Customs (HMRC), the Department for Work and Pensions (DWP) or Department for Social Development (DSD) can appoint a person, known as an ‘appointee’ to act on behalf of someone who

  • is, or may be, entitled to tax credits

and

  • is unable to act for themselves - for example, because of mental illness.

An appointee can also be a person who

  • has been appointed by the Court of Protection

or

  • (in Scotland) is a Tutor, Curator, or any legally-appointed person.

If the person hasn’t been appointed through the above, they must be a person who is at least 18 years of age and a natural person, not an organisation or official body.

When an appointee is appropriate

An appointee is considered appropriate when a customer can’t manage their own affairs. If the customer wants to appoint an appointee, they’ll provide their reason in the Appointee Reason field.

The following list shows some examples of when you would consider a person is appropriate to become an appointee

  • the person has already been accepted by DWP or DSD for benefit purposes (you’ll have to check this with DWP or DSD and get a copy of the BF56)
  • the person has been granted Power of Attorney, or equivalent (you’ll have to ask them to provide the original documentation)
  • the customer has learning difficulties which makes it difficult for them to handle day-to-day affairs
  • the customer can’t handle money
  • the customer can’t understand forms.

Note: This list isn’t exhaustive.

When an appointee isn’t appropriate

The following reasons show some examples of when you wouldn’t accept a person as being appropriate to be an appointee

  • ‘My partner can’t understand forms’
  • ‘The customer (wife or husband or son or daughter) can’t understand/speak English’
  • ‘I’ve completed this on behalf of my daughter/son as they work full-time’
  • ‘I always complete forms for this person’.

Note: This list isn’t exhaustive.

Approved and registered childcare providers

To get tax credits for childcare costs the childcare provider must be registered or approved by

  • in England by

    • Office for Standards in Education (Ofsted)
    • A Childminding Agency that is registered with Ofsted
    • Childcare provided outside of school hours on school or other premises covered by an Ofsted school inspection
    • the following inspection bodies appointed to inspect certain independent schools

    • the Independent Schools Inspectorate
    • Bridge Schools Inspectorate
    • the Schools Inspection Service

    Note: If an independent school is inspected by any other body, the operator should contact Ofsted directly to verify this as the list may be added to by the Department of Education.

    • a domiciliary care worker who is providing childcare in the child’s home under the direction of the agency and solely as a result of that family’s illness, disability or infirmity
  • in Wales by

    • the Care and Social Services Inspectorate Wales (CSSIW)
    • the Approval of Childcare Providers (Wales) 2007 Scheme

    • a school that provides childcare outside of school hours and on school premises
    • a local authority that provides childcare outside of school hours
    • a domiciliary care worker who is providing childcare in the child’s home under the direction of the agency and solely as a result of that family’s illness, disability or infirmity
  • in Scotland by

    • the Social Care and Social Work Improvement Scotland (SCSWIS)

    • a childcare club that is registered with the SCSWIS to provide childcare outside of school hours
    • a person from a registered childcare agency, sitter service or nanny providing childcare in the child’s home
  • in Northern Ireland by the

    • Health and Social Services Trust
    • approval of Home Childcare Provider (Northern Ireland) 2006 Scheme

    • a school that provides out of school hours childcare on the school premises
    • an Education and Library Board that provides out of school hours childcare
  • the Ministry of Defence Accreditation Scheme

There are currently two accredited forces schemes for childcare. These are

  • Soldiers, Sailors, Airmen and Families Association (SSAFA)
  • British Forces Early Years Service

The childcare provider can be

  • a registered childminder
  • a nursery
  • a play scheme
  • activity based care
  • an out of hours club within schools run by a school, local authority or approved body
  • in Wales - an approved foster carer, if the child is not their foster child and

    • the child is aged 8 or over and the care takes place outside of the child’s home

    or

    • the child is aged 16

otherwise the foster carer must register under the provisions listed above.

  • in Northern Ireland - an approved foster care, only if the child is not their foster child and

    • the child is aged 12 or over and the care takes place outside of the child’s home

    or

    • the child is aged 16

otherwise the foster carer must register under the provisions listed above.

We don’t allow costs for a customer’s relative providing childcare, unless they are

  • a registered childminder caring for the child outside of the customer’s home or
  • in Wales or Northern Ireland, approved under a home childcare providers scheme, caring for the customers child and at least one other child who is not related to them, outside of the customer’s home.

The British Forces Early Years Service relates to Crown Servants based in north west Europe. The registration numbers for these are

  • day care - from BFG 02 DC 100 to BFG 02 DC 900
  • childminding - from BFG 02 CM 1000 to BFG 02 CM 8000.

The rest of the world is registered by SSAFA.

Please use the following list of all childcare agents abroad that are ‘SSAFA accredited’.

Note: This list isn’t exhaustive and is liable to change.

Name Registration Number Type Location
       
Colette Barlow B/02/43/AKR Childminder AKROTIRI BFPO 57
Sheryl Aidney A/02/47/AKR Childminder AKROTIRI BFPO 57
Jennifer Thompson T/01/81/AKR Childminder AKROTIRI BFPO 57
Sally Bees B/02/34/AKR Childminder AKROTIRI BFPO 57
Toni Atkinson A/02/25/AKR Childminder AKROTIRI BFPO 57
Debra Jackson J/02/26/AKR Childminder AKROTIRI BFPO 57
Anthea Sharp S/02/40/AKR Childminder AKROTIRI BFPO 57
Karen Britten B/01/95/AKR Childminder AKROTIRI BFPO 57
Wendy Moles H/02/41/AKR Childminder AKROTIRI BFPO 57
Karen Tarn T/02/28/AKR Childminder AKROTIRI BFPO 57
Akrotiri Crèche C/02/48/AKR Day Care AKROTIRI BFPO 57
Samantha Bryan 18/01 Childminder GIBRALTAR
Margaret Seed 191/01 Childminder GIBRALTAR
Amanda Baldry B/01/146/EPI Childminder EPISKOPI BFPO 53
Mr and Mrs Parslow P/01/7/EPI Childminder EPISKOPI BFPO 53
Pamela Chapman C/02/06/EPI Childminder EPISKOPI BFPO 53
Karen Cayless C/01/90/EPI Childminder EPISKOPI BFPO 53
Sarah Green G/01/116/EPI Childminder EPISKOPI BFPO 53
Honey Pot Crèche H/02/35/EPI Day care EPISKOPI BFPO 53
Donna Prosho P/01/133/DHK Childminder DHEKELIA BFPO 58
Michelle Young 39/3/00 Childminder DHEKELIA BFPO 58
Kelly Cover C/01/089/DHK Childminder DHEKELIA BFPO 58
Karen Barfield B/01/161/DHK Childminder DHEKELIA BFPO 58
Sharon Leib L/01/161/DHK Childminder DHEKELIA BFPO 58
Belinda Walker W/01/185/DHK Childminder DHEKELIA BFPO 58
Little Teddies Crèche LTC/1/DHK Day care DHEKELIA BFPO 58
Jumblies Crèche JC/2/DHK Day care AY NIK BFPO 59
First Steps Pre-School 20-06-01 Day care QUEENSWAY, GIBRALTAR BFPO 52
Civic Southlant Pre-School 20-06-03 Day care LISBON BFPO 6
Teddy Tots Creche OV/1/2002/NA Day care NAPLES

Approved training

Approved training is training for a young person that:

  • is provided under arrangements made by the government
  • is not provided by a contract of employment.

Approved training is different from region to region depending on where the person lives

  • in England, this is currently ‘Access to Apprenticeships’

Note: From September 2013, ‘Foundation Learning’ is treated as a study programme under full-time non-advanced education.

  • in Wales, current arrangements are ‘Foundation Apprenticeships’ or ‘Traineeships’
  • in Scotland, current arrangements are known as ‘Employability Fund’

Note: ‘Employability Fund’ replaced ‘Get Ready for Work’ (GRW) from April 2013. There will be young people on GRW until October 2013 who started prior to 1 April 2013.

Note: The last date for registration for new starters on ‘Skillseekers’ approved training was 31 March 2011. It is estimated that ‘Skillseekers’ approved training will have ceased by Autumn 2013.

  • in Northern Ireland, current arrangements are Training for ‘Success: Professional and Technical Training’ including ‘Programme Led Apprenticeships’, ‘Pathways to Success - Pathways for Young People’, and ‘Collaboration and Innovation Programme’.

The approved training scheme does not have to result in a named qualification.

Note: With regards to ‘Apprenticeships in Sporting Excellence’ (including Advanced) courses, the “scholarship agreement” has been deemed a contract of employment and therefore these courses are part of paid employment and not approved training.