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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: non-UK residents absent from work due to sickness or parenting – 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

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

Childcare Payments (Eligibility) Regulations 2015, regulation 12(7)

A resident of a prescribed state who is in paid work in the UK (or their partner) who under the law of that state receives payments which are substantially similar in character to the payments in regulation 12(1)(a), (b), (c), (f) or (i), or is absent from work in circumstances which are substantially similar in character to a period of absence described in regulation 12(1)(d), (e), (g), (h), (j), (k), (l) or (m), is treated as being in paid work and as having, for each week of that period, expected income from that work equal to the minimum weekly income.

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