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Contents

Official guidance

Tax-Free Childcare Technical Manual

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TFC01000 · Overview and purpose
TFC05000 · Entitlement: contents
TFC15000 · Declarations of eligibility: contents
TFC20000 · Entitlement Periods: contents
TFC25000 · Qualifying childcare
TFC30000 · Childcare accounts: contents
TFC35000 · Qualifying payments: contents
TFC40000 · Termination of a tax credit claim: contents
TFC45000 · Power to obtain information or documents (information notices): contents
TFC50000 · Recovering top-up payments: contents
TFC55000 · Assessment and enforcement of recoverable top-up payments: contents
TFC60000 · Penalties
TFC65000 · Disqualification orders: contents
TFC70000 · Reviews and appeals
TFC75000 · Compensatory payments: contents

Official guidance
Tax-Free Childcare Technical Manual

Tax-Free Childcare Technical Manual

From HM Revenue & Customs

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