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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC05000 · Entitlement: contents

  • TFC05100 · Entitlement: entitlement to top-up payments
  • TFC05200 · Entitlement: conditions of eligibility
  • TFC06000 · Entitlement: residence rules: contents
  • TFC07000 · Entitlement: persons not treated as being in the UK
  • TFC07500 · Entitlement: temporarily absent partners
  • TFC07600 · Entitlement: prisoners
  • TFC07700 · Entitlement: polygamous marriages
  • TFC08000 · Entitlement: responsible for a child: contents
  • TFC08500 · Entitlement: qualifying paid work
  • TFC09000 · Entitlement: employed person: contents
  • TFC10000 · Entitlement: self-employed person: contents
  • TFC10500 · Entitlement: Statutory Maternity Pay, Maternity Allowance, Statutory Maternity Leave, Statutory Paternity and Adoption Leave, Statutory Sick Pay and Parental Bereavement Leave and Pay – treated as being in qualifying paid work
  • TFC10600 · Entitlement: non-UK residents absent from work due to sickness or parenting – treated as being in qualifying paid work
  • TFC10700 · Entitlement: absences from work due to caring, incapacity for work or limited capacity for work – treated as being in qualifying paid work
  • TFC10800 · Entitlement: non-UK residents absent from work due to caring, incapacity for work or limited capability for work
  • TFC11000 · Entitlement: adjusted net income
  • TFC12000 · Entitlement: other customers who cannot make a TFC declaration: contents
  1. Entitlement: contents
  2. Entitlement: temporarily absent partners

TFC07500 | Entitlement: temporarily absent partners

From HM Revenue & Customs · Tax-Free Childcare Technical Manual

Childcare Payments (Eligibility) Regulations 2015, regulation 3(3)

A person’s partner who is temporarily absent from the person’s household at the date of the declaration of eligibility is not to be regarded as the person’s partner if the absence exceeds, or is expected to exceed, 6 months or the absent person is a prisoner.

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