TFC65300 | Disqualification orders: notification and revocation of a disqualification order

Notification of a disqualification order

Childcare Payments Act 2014, section 49(10)

HMRC must provide a copy of the disqualification order to the person to whom it relates and any account provider. This is to ensure that the account provider is aware that the person is disqualified, and they cannot open a childcare account.

Revocation of a disqualification order

Childcare Payments Act 2014, section 49(11)

HMRC may revoke a disqualification order. For example, where the person who is subject to the order has successfully sought a review of the decision to make that order.