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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC75000 · Compensatory payments: contents

  • TFC75100 · Compensatory payments: introduction
  • TFC75200 · Compensatory payments: calculating the amount of compensatory payments
  • TFC75300 · Compensatory payments: circumstances when HMRC must make compensatory payments
  • TFC75400 · Compensatory payments: compensatory payments to a person without a childcare account or who has not made a declaration of eligibility
  • TFC75500 · Compensatory payments: evidence of costs
  1. Compensatory payments: contents
  2. Compensatory payments: evidence of costs

TFC75500 | Compensatory payments: evidence of costs

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

Childcare Payments Regulations 2015, regulation 17(7)

Any person claiming a compensatory payment must provide evidence of the costs of qualifying childcare they have incurred to HMRC.

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