Updates: Tax-Free Childcare Technical Manual
2023
Compensatory payments: contents
short title updated
short title updated
Disqualification orders: contents
short title updated
short title updated
Assessment and enforcement of recoverable top-up payments: contents
short title updated
Recovering top-up payments: contents
short title updated
Power to obtain information or documents (information notices): contents
short title updated
Termination of a tax credit claim: contents
short title updated
short title updated
titles updated
Qualifying childcare: contents
short title updated
short title updated
Declarations of eligibility: contents
short title updated
short title updated
Overview and purpose: contents
title updated
Recovering top-up payments: following a Universal Credit award made on review
minor grammar update
Overview and purpose: the purpose and structure of the Tax-Free Childcare Technical Manual
minor grammar update
Penalties: time limits to make an assessment and pay a penalty
minor grammar update
MINOR GRAMMAR UPDATE
Responsible for a child: what is local authority care
minor grammar update
Self-employed person: relevant earnings threshold
minor grammar update
Responsible for a child: disabled child
minor grammar update
Persons not treated as being in the UK: persons subject to immigration control
minor grammar update
Entitlement: conditions of eligibility
minor grammar update
Compensatory payments: circumstances when HMRC must make compensatory payments
minor grammar update
Right of appeal: reviews and appeals where there is more than one eligible person
minor grammar update
minor grammar update
Reviews and appeals: appealable decisions
minor grammar update
Disqualification orders: introduction
minor grammar update
Penalties: maximum amount of penalty for making a prohibited payment
minor grammar update
minor grammar update
minor grammar update
minor grammar update
Recovering top-up payments: following a Universal Credit award made on appeal
minor grammar update
Recovering top-up payments: following a tax credit award made on appeal
minor grammar update
Recovering top-up payments: following a tax credit award made on review
minor spelling and grammar update
Power to obtain information or documents (information notices): warning notices
minor grammar update
minor grammar update
Power to obtain information or documents (information notices): information from the claimant
minor grammar update
Termination of a tax credit claim: warning notice following a new tax credit claim
minor grammar update
Qualifying payments: variation of maximum top-up when a child is no longer a qualifying child
minor grammar update
Childcare accounts: relevant debts
minor grammar update
Childcare accounts: recovery of debts not related to Tax-Free Childcare
minor grammar update
Childcare accounts: withdrawals from childcare accounts
minor grammar update
Childcare accounts: permitted and prohibited payments from childcare accounts
minor grammar update
Childcare accounts: imposing restrictions on childcare accounts
minor grammar update
Childcare accounts: opening a childcare account
minor grammar update
Childcare accounts: childcare account fees
minor grammar update
Childcare accounts: childcare account providers
minor grammar update
Registered and approved childcare: powers to exclude childcare from approved childcare
minor grammar update
Registered and approved childcare: meaning of ministry of defence approved childcare provider
minor grammar update
Registered and approved childcare: registered and approved childcare in Northern Ireland
minor grammar update
Registered and approved childcare: registered and approved childcare in Scotland
minor grammar update
Registered and approved childcare: registered and approved childcare in Wales
minor grammar update
Registered and approved childcare: registered and approved childcare in England
minor grammar update
Qualifying childcare: introduction
minor grammar updates
Qualifying childcare: definition of qualifying childcare
minor grammar update
Declarations of eligibility: reconfirming declarations
minor grammar update
Declarations of eligibility: making a declaration of eligibility
minor grammar update
minor grammar update
Other customers who cannot make a TFC declaration: Universal Credit recipients
minor grammar update
Minor grammar update
minor grammar update
Self-employed person: start-up periods
minor grammar update
Self-employed person: expected income
minor grammar update
Employed person: relevant earning threshold for a person who only works part of the year
minor grammar update
minor grammar update
Employed person: relevant earnings thresholds
Minor grammar update
Entitlement: qualifying paid work
Minor grammar update
Responsible for a child: disabled child
minor grammar update
Responsible for a child: what is local authority care
minor grammar update
Residence rules: crown servants and members of His Majesty’s forces posted abroad
Minor grammar update
Residence rules: present in the UK
Minor grammar update
Entitlement: conditions of eligibility
minor grammar update
Overview and purpose: overview and purpose of Tax-Free Childcare (TFC)
Title updated with correct capitalisation
Overview and purpose: the purpose and structure of the Tax-Free Childcare Technical Manual
Spelling and grammar updated
Penalties: penalties for making prohibited payments
hyperlink updated
Penalties: penalties for inaccuracies
hyperlink updated
hyperlink updated
Childcare accounts: recovery of anything other than a recoverable top-up payment
hyperlink updated
Childcare accounts: recovery of debts from a childcare account
hyperlink updated
Childcare accounts: refunds of payments from childcare accounts
hyperlink updated
Other customers who cannot make a TFC declaration: Universal Credit recipients
spelling and grammar updated
Entitlement: conditions of eligibility
spelling and grammar updated
Recovering top-up payments: following a Universal Credit award made on appeal
spelling and grammar updated
Recovering top-up payments: following a Universal Credit award made on review
spelling and grammar updated
Termination of a tax credit claim: warning notice following a new tax credit claim
spelling and grammar updated
Childcare accounts: imposing restrictions on childcare accounts
spelling and grammar updated
spelling and grammar updated
Compensatory payments: circumstances when HMRC must make compensatory payments
spelling and grammar updated
Right of appeal: reviews and appeals where there is more than one eligible person
spelling and grammar updated
Disqualification orders: effect and maximum length of a disqualification order
spelling and grammar updated
Recovering top-up payments: other cases
spelling and grammar updated
spelling and grammar updated
Childcare accounts: closure of childcare accounts
spelling and grammar updated
Childcare accounts: opening a childcare account
spelling and grammar updated
Registered and approved childcare: what is not registered or approved childcare
spelling and grammar updated
Registered and approved childcare: registered and approved childcare outside the UK
spelling and grammar updated
Registered and approved childcare: registered and approved childcare in Wales
spelling and grammar updated
Registered and approved childcare: meaning of a relative
spelling and grammar updated
Other customers who cannot make a TFC declaration: meaning of other childcare support
spelling and grammar updated
Self-employed person: start-up periods
spelling and grammar updated
Employed person: expected income
spelling and grammar updated
Persons not treated as being in the UK: person not ordinarily resident in the UK
spelling and grammar updated
Residence rules: meaning of a close relative
Spelling and grammar updated
Residence rules: temporary absence from the UK – general rules
spelling and grammar updated
Residence rules: exceptions to the ordinarily residence rules
spelling and grammar updated
Residence rules: present in the UK
Spelling and grammar update
Entitlement: other customers who cannot make a TFC declaration: contents
error in title corrected
Entitlement: adjusted net income: contents
error in title corrected
Entitlement: self-employed person: contents
Error in the title corrected
Entitlement: employed person: contents
Error in title corrected
Entitlement: responsible for a child: contents
Error in title corrected
Entitlement: persons not treated as being in the UK: contents
Error in title corrected
Entitlement: residence rules: contents
Error in title corrected
Qualifying childcare: registered and approved childcare: contents
Title error corrected for sub-contents
Reviews and appeals: review of decision: contents
short title updated to enable easier navigation
Overview and purpose: contents
changed to published in error and have reverted to draft
short title updated for easier navigation