SolvedTFC01050 | Overview and purpose: the purpose and structure of the Tax-Free Childcare Technical Manual
From HM Revenue & Customs · Tax-Free Childcare Technical Manual
The Tax-Free Childcare Technical Manual is a guide to the law relating to Tax-Free Childcare (from here on referred to as ‘TFC’) and is part of the Childcare Services Technical Manual. This is presented in fifteen main sections:
| TFC01000 | Overview and purpose |
|---|---|
| TFC05000 | Entitlement |
| TFC15000 | Declarations of eligibility |
| TFC20000 | Entitlement periods |
| TFC25000 | Qualifying childcare |
| TFC30000 | Childcare accounts |
| TFC35000 | Qualifying payments |
| TFC40000 | Termination of tax credit claim |
| TFC45000 | Power to obtain information or documents (information notices) |
| TFC50000 | Recovering top-up payments |
| TFC55000 | Assessment and enforcement of recoverable top-up payments |
| TFC60000 | Penalties |
| TFC65000 | Disqualification orders |
| TFC70000 | Reviews and appeals |
| TFC75000 | Compensatory payments |
These sections are in line with the law at the time of writing (July 2023). Other changes to legislation made later in the year, and any appropriate additional sections, will be incorporated at the earliest opportunity. In the interim, reference may need to be made to appropriate Statutory Instruments.