TFC01200 - Overview and purpose: legal and regulatory overview

Childcare Payments Act 2014

The Childcare Payments Act 2014 (from here on referred to as ‘the Act’) introduced the TFC scheme.

Functions of the Commissioners for HMRC

Childcare Payments Act 2014, section 65

The Commissioners for HM Revenue and Customs (from here on referred to as ‘HMRC’) are responsible for managing the scheme introduced by the Act.

Northern Ireland

Childcare Payments Act 2014, section 68

The TFC scheme will apply in Northern Ireland in the same way as in the rest of the UK.

Information sharing between HMRC and others

Childcare Payments Act 2014, section 27

Data may be shared between HMRC and others for purposes which are relevant to the operation of TFC. Further onward sharing of information is not permitted and doing so may be an offence.

Childcare Payments Act 2014, section 27(6)

This extends the existing information gateway between HMRC and the Department for Work and Pensions, set out in section 127 of the Welfare Reform Act 2012, to this scheme.

TFC regulations

The following regulations have been made under the Act:

The Childcare Payments (Eligibility) Regulations 2015.

The Childcare Payments Regulations 2015.

The Childcare Payments (Appeals) Regulations 2016.