TFC50700 | Recovering top-up payments: failure to close a relevant childcare scheme (by giving a childcare account notice)

Childcare Payments Act 2014, section 39

Where a person makes a declaration of eligibility and they or their partner are part of a relevant childcare scheme (see TFC12300 - stopping other childcare support) and they fail to leave that scheme before the end of the entitlement period for which the declaration was made, or if the declaration was made when opening a childcare account, the 3-month period beginning with the day the declaration was made, the person who made the declaration is liable to pay HMRC an amount equal to the sum of any top-up payments made to the person for the entitlement period.