Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to calculate childcare effective dates

Version 3.0

Changes to previous version - amended guidance.

Step 1

Note: Normal backdating rules apply. Follow the guidance in TCM0022100.

If the customer is claiming childcare costs for the first time and the provider is registered or approved, enter the actual date childcare started.

If the customer is paying some of the childcare costs by voucher or educational grant

  • enter an end date (this should be a Saturday) for the old costs 28 days from the beginning of the week (Sunday) in which the change occurred

Note: If the change happened on a Saturday, then you would you use the previous Saturday as the end date.

  • enter a start date for the new costs of the day after the previously entered end date.

If this is a change to an existing childcare provider and/or costs and the costs have increased or stayed the same

  • enter an end date for the old costs of the Saturday before the change

Note: If the change happened on a Saturday, then you would you use the previous Saturday as the end date.

  • enter a start date for the new costs of the day after the end date (which should be a Sunday).

If this is a change to existing childcare costs and the costs have decreased

  • enter an end date (this should be a Saturday) for the old costs 28 days from the beginning of the week (Sunday) in which the change occurred

Note: If the change happened on a Sunday, then use the fourth Saturday from the date the change happened.

  • enter a start date for the new costs of the day after the end date (which should be a Sunday).

If the child is no longer in childcare, enter an end date (this should be a Saturday) for the old costs 28 days from the beginning of the week (Sunday) in which the change occurred.

Note: If childcare ended on a Sunday then use the fourth Saturday from the date childcare ended.

If the childcare provider is no longer registered or approved, enter an end date (this should be a Saturday) for the old costs 28 days from the beginning of the week (Sunday) in which the change occurred.

Note: If the change happened on a Sunday then use the fourth Saturday from the date the change happened.

If the customer is paying the whole of the childcare costs by voucher or educational grant, enter an end date for the old costs (this should be a Saturday) 28 days from the beginning of the week (Sunday) in which the change occurred.

Note: If the change happened on a Sunday then use the fourth Saturday from the date the change happened.

If the customer is claiming childcare costs from the Department for Children, Schools and Families (DCSF), enter an end date for the costs of the day before the date the DCSF started to pay the whole of the childcare costs.