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Updates: Tax-Free Childcare Technical Manual

2023

21 August 2023 published amendments

Recovering top-up payments: following a Universal Credit award made on review

minor grammar update

minor grammar update

Overview and purpose: the purpose and structure of the Tax-Free Childcare Technical Manual

minor grammar update

minor grammar update

Penalties: time limits to make an assessment and pay a penalty

grammar update

minor grammar update

minor grammar update

Qualifying payments: variation of maximum amount of qualifying payment and delay in payment of allowance

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

Right of appeal: introduction

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

Assessment and enforcement of recoverable top-up payments: joint liability to pay the assessed amount

minor grammar update

Assessment and enforcement of recoverable top-up payments: time limits to make an assessment and pay the assessed amount

minor grammar update

Recovering top-up payments: failure to close a relevant childcare scheme (by giving a childcare account notice)

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

Power to obtain information or documents (information notices): information from a childcare provider

minor grammar update

Power to obtain information or documents (information notices): information from the claimant

minor grammar update

minor grammar update

18 August 2023 published amendments

Termination of a tax credit claim: warning notice following a new tax credit claim

minor grammar update

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

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

minor grammar update

Declarations of eligibility: reconfirming declarations

minor grammar update

Declarations of eligibility: making a declaration of eligibility

minor grammar update

Other customers who cannot make a TFC declaration: residents of prescribed states receiving childcare support

minor grammar update

Other customers who cannot make a TFC declaration: Universal Credit recipients

minor grammar update

Entitlement: absences from work due to caring, incapacity for work or limited capacity for work 바카라 사이트“ treated as being in qualifying paid work

Minor grammar update

Entitlement: Statutory Maternity Pay, Maternity Allowance, Statutory Maternity Leave, Statutory Paternity and Adoption Leave, Statutory Sick Pay and Parental Bereavement Leave and Pay 바카라 사이트“ treated as being in qualifying paid work

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

Employed person: relevant earning threshold for income earned but not paid within the 3-month eligibility period

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 Majesty바카라 사이트™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)

minor spelling and grammar updates

Title updated with correct capitalisation

Overview and purpose: the purpose and structure of the Tax-Free Childcare Technical Manual

Spelling and grammar updated

7 August 2023 published amendments

Penalties: penalties for making prohibited payments

hyperlink updated

Penalties: penalties for inaccuracies

hyperlink updated

Recovering top-up payments: failure to close a relevant childcare scheme (by giving a childcare account notice)

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

spelling and grammar updated

Entitlement: conditions of eligibility

spacing updated

hyperlink updated

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

spelling and grammar updated

Childcare accounts: imposing restrictions on childcare accounts

spelling and grammar updated

Other customers who cannot make a TFC declaration: residents of prescribed states receiving a credit similar to Universal Credit

spelling and grammar updated

Compensatory payments: circumstances when HMRC must make compensatory payments

spelling and grammar updated

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

Qualifying payments: variation of maximum amount of qualifying payment and delay in payment of allowance

spelling and grammar updated

Childcare accounts: closure of childcare accounts

spelling and grammar updated

Childcare accounts: opening a childcare account

spelling amended

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 바카라 사이트“ 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

2 August 2023 published amendments

Reviews and appeals: review of decision: contents

title updated in correct format

short title updated to enable easier navigation

Overview and purpose: contents

changed to published in error and have reverted to draft

Right of appeal: contents

short title updated for easier navigation