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Official guidance
Tax-Free Childcare Technical Manual

TFC12000 · Entitlement: other customers who cannot make a TFC declaration: contents

  • TFC12050 · Other customers who cannot make a TFC declaration: Universal Credit recipients
  • TFC12100 · Other customers who cannot make a TFC declaration: residents of prescribed states receiving a credit similar to Universal Credit
  • TFC12150 · Other customers who cannot make a TFC declaration: receiving other childcare support
  • TFC12200 · Other customers who cannot make a TFC declaration: meaning of other childcare support
  • TFC12250 · Other customers who cannot make a TFC declaration: residents of prescribed states receiving childcare support
  • TFC12300 · Other customers who cannot make a TFC declaration: stopping other childcare support
  • TFC12350 · Other customers who cannot make a TFC declaration: failure to give a childcare account notice
  1. Entitlement: other customers who cannot make a TFC declaration: contents
  2. Other customers who cannot make a TFC declaration: residents of prescribed states receiving a credit similar to Universal Credit

TFC12100 | Other customers who cannot make a TFC declaration: residents of prescribed states receiving a credit similar to Universal Credit

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

Childcare Payments (Eligibility) Regulations 2015, regulation 16

The restriction on applying for TFC and receiving Universal Credit (UC) applies equally to a resident of a prescribed state who is in paid work in the UK, in that at the date of their declaration, they or their partner must not be paid, under the law of that state, an equivalent credit which is substantially similar in character to UC, and they must not have made a claim that would result in an equivalent credit becoming payable to them or their partner.

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