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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: receiving other childcare support

TFC12150 | Other customers who cannot make a TFC declaration: receiving other childcare support

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

Childcare Payments Act 2014, section 13

On the date of their declaration to TFC, a person must not be receiving any other relevant childcare support at any point during the entitlement period (including the date of the declaration), and there must be no claim or intention to make a claim that would result in any other relevant childcare support becoming payable to the person in the entitlement period. This does not apply to tax credit awards (see TFC 40100 – Termination of a Tax Credit claim)

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