TFC15200 | Declarations of eligibility: self-employed persons and the first declaration of eligibility

Childcare Payments Regulations 2015, regulation 6(5) and (6)

Where a declarant or their partner is self-employed and they make the first declaration of eligibility, they must provide their unique taxpayer’s reference (‘UTR’) or confirm they have recently registered for self-employment in accordance with section 7 of the Taxes Management Act 1970 and are awaiting their UTR. If it is the second declaration of the self-employment, the declarant must provide any UTR of the self-employed person.

Any person whose partner is self-employed in a prescribed state must in the course of reconfirming eligibility, provide information specified by HMRC to confirm that the partner is carrying out self-employed work in that other prescribed state.