TFC45200 | Power to obtain information or documents (information notices): information from a childcare provider

Childcare Payments Act 2014, section 29

Childcare providers must provide any information that HMRC requires in order for it to carry out its functions under the Act, i.e., in order to administer the TFC scheme. The exception is childminder agencies covered by section 83A of the Childcare Act 2006. These agencies sign up and represent childminders, taking on certain regulatory roles. They may supply information on their client childminders to HMRC.