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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC08000 · Entitlement: responsible for a child: contents

  • TFC08050 · Responsible for a child: circumstances in which a person is to be treated as responsible for a child who normally lives with them
  • TFC08100 · Responsible for a child: circumstances in which a person is not treated as responsible for a child – absent from household
  • TFC08150 · Responsible for a child: what is local authority care
  • TFC08200 · Responsible for a child: meaning of a qualifying child
  • TFC08250 · Responsible for a child: disabled child
  • TFC08300 · Responsible for a child: meaning of parental responsibility
  1. Entitlement: responsible for a child: contents
  2. Responsible for a child: circumstances in which a person is not treated as responsible for a child – absent from household

TFC08100 | Responsible for a child: circumstances in which a person is not treated as responsible for a child – absent from household

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

Childcare Payments (Eligibility) Regulations 2015, regulation 4(2)

A person is not responsible for a child during any period when the child is continuously absent from the person’s household for a period exceeding or expected to exceed 6 months, is a prisoner, is in local authority care, or is placed for adoption by an adoption agency in the home of a person proposing to adopt the child. Please see regulation 4(5) of the Childcare Payments (Eligibility) Regulations 2015 for the meaning of “adoption agency”, “looked after by a local authority” and “placed for adoption”. Prisoner has the same meaning here as defined in TFC07600

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