TFC15100 - Declarations of eligibility: making a declaration of eligibility
A person wishing to receive top-up payments must make a declaration to HMRC when they first apply to open a childcare account.
Childcare Payments Act 2014, section 4(1)
A declaration of eligibility is a declaration made by a person for an entitlement period which states that the person is an eligible person for the entitlement period.
Childcare Payments Act 2014, section 4(2)
A declaration of eligibility is valid if:
Childcare Payments Act 2014, section 4(2)(a)
HMRC are satisfied that the person is eligible for the entitlement period, and;
Childcare Payments Act 2014, section 4(2)(b)
On the day the declaration is made, there is no other person who holds, or intends to hold, an active childcare account in respect of the relevant child. ‘Relevant child’ means the child in respect of whom the person making the declaration holds or seeks to hold, a childcare account.
Childcare Payments Regulations 2015, regulation 6(1)
A declaration of eligibility must:
Childcare Payments Regulations 2015, regulation 6(1)(a)
Be in the form specified by HMRC, and;
Childcare Payments Regulations 2015, regulation 6(1)(b)
Except in limited circumstances, be made to HMRC in an electronic format, and;
Childcare Payments Regulations 2015, regulation 6(1)(c)
Contain information specified by HMRC to identify the person making the declaration, their partner, the child for whom the childcare account is, or is to be held and to determine whether the person is an eligible person, and;
Childcare Payments Regulations 2015, regulation 6(1)(d)
Be accompanied by a confirmation, if required by HMRC.
Childcare Payments Regulations 2015, regulation 6(3)
A declaration of eligibility made in order to open a childcare account must be made on the day the person applies to open the account.
All declarations of eligibility must be made electronically in the form specified by HMRC except where the person is digitally excluded (see TFC15500 - Digitally excluded persons)