TFC75400 | Compensatory payments: compensatory payments to a person without a childcare account or who has not made a declaration of eligibility

Childcare Payments Act 2014, section 62(4)

HMRC may make compensatory payments to a person whether they have a childcare account or not and whether they have made a declaration of eligibility or not. For example, a person could apply to open a childcare account while waiting to be paid ESA but cease to be eligible for TFC for another reason before the ESA claim comes into payment. The person will not have a childcare account but will still be able to receive a compensatory payment.