Skip to content
Solved

TFC12350 | Other customers who cannot make a TFC declaration: failure to give a childcare account notice

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

Childcare Payments Act 2014, section 39

Where a person fails to give their employer a childcare account notice they become liable to repay any top-up obtained and HMRC may assess to recover top-up payments.