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Official guidance
Tax-Free Childcare Technical Manual

TFC30000 · Childcare accounts: contents

  • TFC30100 · Childcare accounts: childcare accounts introduction
  • TFC30200 · Childcare accounts: childcare account providers
  • TFC30300 · Childcare accounts: childcare account fees
  • TFC30400 · Childcare accounts: opening a childcare account
  • TFC30500 · Childcare accounts: more than one eligible person
  • TFC30600 · Childcare accounts: imposing restrictions on childcare accounts
  • TFC30700 · Childcare accounts: permitted and prohibited payments from childcare accounts
  • TFC30800 · Childcare accounts: withdrawals from childcare accounts
  • TFC30900 · Childcare accounts: refunds of payments from childcare accounts
  • TFC31000 · Childcare accounts: closure of childcare accounts
  • TFC31100 · Childcare accounts: recovery of debts from a childcare account
  • TFC31200 · Childcare accounts: recovery of anything other than a recoverable top-up payment
  • TFC31300 · Childcare accounts: recovery of a combination of recoverable top-up payments and other amounts
  • TFC31400 · Childcare accounts: recovery of debts not related to Tax-Free Childcare
  • TFC31500 · Childcare accounts: recovery of debts owed to HMRC by the holder of an inactive childcare account
  • TFC31600 · Childcare accounts: order in which payments are taken to discharge debts
  • TFC31700 · Childcare accounts: relevant debts
  • TFC31800 · Childcare accounts: set-off against other liabilities to HMRC
  1. Tax-Free Childcare Technical Manual
  2. Childcare accounts: contents

TFC30000 | Childcare accounts: contents

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

Contents18 entries

  1. TFC30100Childcare accounts: childcare accounts introduction
  2. TFC30200Childcare accounts: childcare account providers
  3. TFC30300Childcare accounts: childcare account fees
  4. TFC30400Childcare accounts: opening a childcare account
  5. TFC30500Childcare accounts: more than one eligible person
  6. TFC30600Childcare accounts: imposing restrictions on childcare accounts
  7. TFC30700Childcare accounts: permitted and prohibited payments from childcare accounts
  8. TFC30800Childcare accounts: withdrawals from childcare accounts
  9. TFC30900Childcare accounts: refunds of payments from childcare accounts
  10. TFC31000Childcare accounts: closure of childcare accounts
  11. TFC31100Childcare accounts: recovery of debts from a childcare account
  12. TFC31200Childcare accounts: recovery of anything other than a recoverable top-up payment
  13. TFC31300Childcare accounts: recovery of a combination of recoverable top-up payments and other amounts
  14. TFC31400Childcare accounts: recovery of debts not related to Tax-Free Childcare
  15. TFC31500Childcare accounts: recovery of debts owed to HMRC by the holder of an inactive childcare account
  16. TFC31600Childcare accounts: order in which payments are taken to discharge debts
  17. TFC31700Childcare accounts: relevant debts
  18. TFC31800Childcare accounts: set-off against other liabilities to HMRC
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