TFC30000 - Childcare accounts: contents

  1. TFC30100
    Childcare accounts introduction
  2. TFC30200
    Childcare account providers
  3. TFC30300
    Childcare account fees
  4. TFC30400
    Opening a childcare account
  5. TFC30500
    More than one eligible person
  6. TFC30600
    Imposing restrictions on childcare accounts
  7. TFC30700
    Permitted and prohibited payments from childcare accounts
  8. TFC30800
    Withdrawals from childcare accounts
  9. TFC30900
    Refunds of payments from childcare accounts
  10. TFC31000
    Closure of childcare accounts
  11. TFC31100
    Recovery of debts from a childcare account
  12. TFC31200
    Recovery of anything other than a recoverable top-up payment
  13. TFC31300
    Recovery of a combination of recoverable top-up payments and other amounts
  14. TFC31400
    Recovery of debts not related to Tax-Free Childcare
  15. TFC31500
    Recovery of debts owed to HMRC by the holder of an inactive childcare account
  16. TFC31600
    Order in which payments are taken to discharge debts
  17. TFC31700
    Relevant debts
  18. TFC31800
    Set-off against other liabilities to HMRC