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Official guidance
Tax-Free Childcare Technical Manual

TFC11000 · Entitlement: adjusted net income

  • TFC11050 · Adjusted net income: adjusted net income overview
  • TFC11100 · Adjusted net income: hypothetical adjusted net
  • TFC11150 · Adjusted net income: remittance basis and adjusted net income
  1. Entitlement: adjusted net income: contents
  2. Adjusted net income: remittance basis and adjusted net income

TFC11150 | Adjusted net income: remittance basis and adjusted net income

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

Childcare Payments (Eligibility) Regulations 2015, regulation 15(3)

A person who has made, or expects to make, a claim under section 809B or 809E of the Income Tax Act 2007 for the relevant tax year is treated as not having an adjusted net income below £100,000 for the relevant year. Relevant year means the tax year in which the declaration of eligibility falls.

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