TFC30100 | Childcare accounts: childcare accounts introduction

A person who wishes to receive top-up payments must make an application to HMRC to open a childcare account.

Childcare Payments Act 2014, section 15(1)

A childcare account means an account which:

Childcare Payments Act 2014, section 15(1)(a)

Is held by a person for the purpose of receiving top-up payments in respect of a qualifying child, and;

Childcare Payments Act 2014, section 15(1)(b)

Is provided by a person or body within section 16(1), and;

Childcare Payments Act 2014, section 15(c)

Satisfies the requirements imposed by or under the Act and;

Childcare Payments Act 2014, section 15(d)

Has been opened in accordance with the Act.

Childcare Payments Act 2014, section 15(2)

Each childcare account must be held in respect of one child only. There are special rules that apply when more than one person applies to open a childcare account for the same child (see TFC30500)

Childcare Payments Act 2014, section 15(10)(a)

The account holder, in relation to a childcare account, means the person who holds the childcare account.

Childcare Payments Act 2014, section 15(10)(b)

The account provider, in relation to a childcare account, means the person or body who provides the childcare account.