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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. Childcare accounts: contents
  2. Childcare accounts: recovery of debts not related to Tax-Free Childcare

TFC31400 | Childcare accounts: recovery of debts not related to Tax-Free Childcare

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

Childcare Payments Act 2014, section 53(16)

Section 53 of the Act has no effect on any of HMRC’s other powers to recover debts which are due and payable to HMRC.

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