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Official guidance
Tax-Free Childcare Technical Manual

TFC35000 · Qualifying payments: contents

  • TFC35100 · Qualifying payments: introduction
  • TFC35200 · Qualifying payments: maximum amount of qualifying payments
  • TFC35300 · Qualifying payments: calculating the top-up element and the maximum amount
  • TFC35400 · Qualifying payments: variation of maximum top-up when a child is no longer a qualifying child
  • TFC35500 · Qualifying payments: variation of maximum amount following termination of a tax credit award
  • TFC35600 · Qualifying payments: variation of maximum amount of qualifying payment and appealable decisions
  • TFC35700 · Qualifying payments: variation of maximum amount of qualifying payment and delay in payment of allowance
  • TFC35800 · Qualifying payments: variation of maximum amount of qualifying payment and residents of a prescribed state
  • TFC35900 · Qualifying payments: variation of maximum amount of qualifying payment on the death of the account holder
  • TFC36000 · Qualifying payments: variation of maximum of qualifying payment amount because of infrastructure failure
  1. Qualifying payments: contents
  2. Qualifying payments: variation of maximum amount of qualifying payment and residents of a prescribed state

TFC35800 | Qualifying payments: variation of maximum amount of qualifying payment and residents of a prescribed state

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

Childcare Payments Regulations 2015, regulation 14(4)

References to carer’s allowance, contributory employment and support allowance, disability living allowance (disability assistance in Scotland), personal independence payment and armed forces independence payment include references to allowances and payments made under the law of a prescribed state which are substantially similar in character to those allowances and payments.

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