The Childcare Payments Regulations 2015

Power to obtain information or documents U.K.

20.—(1) A notice (an “information notice”) under section 26(1) (power to obtain information or documents) may be addressed to, and may require information or documents from, any of the following persons—

(a) an account-holder or a person who has applied to open a childcare account (the “applicant”);

(b) a person named in a declaration of eligibility or application as the partner of an account-holder or applicant;

(c) an agent of a person specified in sub-paragraph (a) or (b);

(d) a person who provides, or has provided, childcare to an account-holder or has received a payment from a childcare account;

(e) an employer or former employer of an account-holder or applicant;

(f) an employer who provides, or has provided, a relevant childcare scheme within the meaning of section 12(2) and any person who provides, or has provided, services to the employer in connection with the provision to employees of such a scheme;

(g) a person or body of persons who HMRC reasonably expect can provide information or documents relevant to an allegation of, or an inquiry into, non-compliance with the Act.

(2) An information notice must—

(a) specify the information or documents required and the form and manner in which they are to be provided;

(b) set out the reason why HMRC are requesting the information or documents; and

(c) specify the period within which the person must provide the information or documents.

(3) The period in paragraph (2)(c) must be at least 30 days beginning with the day on which the notice is issued.