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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: polygamous marriages

TFC07700 | Entitlement: polygamous marriages

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

Childcare Payments (Eligibility) Regulations 2015, regulation 3(2)

Where two people are parties to a polygamous marriage, they are not regarded as partners for the purposes of TFC if:

Childcare Payments (Eligibility) Regulations 2015, regulation 3(2)(a)

One of them is party to an earlier marriage that still subsists, and;

Childcare Payments (Eligibility) Regulations 2015, regulation 3(2)(b)

The other party to that earlier marriage is living in the same household.

Childcare Payments (Eligibility) Regulations 2015, regulation 3(4)

A polygamous marriage means a marriage during which a party to it is married to more than one person and which took place under the laws of a country which permits polygamy.

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