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HMRC internal manual

Tax-Free Childcare Technical Manual

From:
HM Revenue & Customs
Published
21 August 2023
Updated:
22 August 2023 - See all updates

Summary

The Tax-Free Childcare Technical Manual is a guide to the law relating to Tax-Free Childcare

Contents

  1. TFC01000
    Overview and purpose: contents
  2. TFC05000
    Entitlement: contents
  3. TFC15000
    Declarations of eligibility: contents
  4. TFC20000
    Entitlement periods: contents
  5. TFC25000
    Qualifying childcare: contents
  6. TFC30000
    Childcare accounts: contents
  7. TFC35000
    Qualifying payments: contents
  8. TFC40000
    Termination of a tax credit claim: contents
  9. TFC45000
    Power to obtain information or documents (information notices): contents
  10. TFC50000
    Recovering top-up payments: contents
  11. TFC55000
    Assessment and enforcement of recoverable top-up payments: contents
  12. TFC60000
    Penalties: contents
  13. TFC65000
    Disqualification orders: contents
  14. TFC70000
    Reviews and appeals: contents
  15. TFC75000
    Compensatory payments: contents

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