TFC15400 | Declarations of eligibility: late declarations

Childcare Payments Regulations 2015, regulation 7

Subsequent declarations of eligibility must be made at least 7 days before the start of the next entitlement period. Where a person makes a declaration of eligibility during the entitlement period for which it is made, HMRC may not determine whether the declaration is valid until 7 days after the declaration was made or such earlier time as HMRC allow. In this circumstance, a person may make qualifying payments into the childcare account only for the remainder of the entitlement period after the day on which HMRC determine the declaration is valid.