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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC55000 · Assessment and enforcement of recoverable top-up payments: contents

  • TFC55100 · Assessment and enforcement of recoverable top-up payments: introduction
  • TFC55200 · Assessment and enforcement of recoverable top-up payments: time limits to make an assessment and pay the assessed amount
  • TFC55300 · Assessment and enforcement of recoverable top-up payments: joint liability to pay the assessed amount
  • TFC55400 · Assessment and enforcement of recoverable top-up payments: HMRC’S powers to enforce the requirement to pay
  • TFC55500 · Assessment and enforcement of recoverable top-up payments: interest charges
  1. Assessment and enforcement of recoverable top-up payments: contents
  2. Assessment and enforcement of recoverable top-up payments: introduction

TFC55100 | Assessment and enforcement of recoverable top-up payments: introduction

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

Childcare Payments Act 2014, section 41(1)

HMRC may assess and recover top-up payments that are recoverable under sections 35 to 40 of the Act. HMRC must notify a person if it assesses that they are liable to repay such an amount.

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