Recovery of top-up payments

I139Recovery of top-up payments where person fails to give childcare account notice

1

This section applies where—

a

a person has made a declaration of eligibility for an entitlement period,

b

on the day on which the person made the declaration, the person, or a person who was the person's partner at that time, (“E”) was an eligible employee in relation to a relevant childcare scheme, and

c

E has failed to give E's employer a childcare account notice before the end of the relevant period (see subsection (2)).

2

In subsection (1)(c) “the relevant period” means—

a

the entitlement period for which the declaration was made, or

b

where the declaration was made for the purposes of opening a childcare account, the period of 3 months beginning with the day on which it was made.

3

The person who made the declaration is liable to pay HMRC an amount equal to the sum of any top-up payments made to the person for the entitlement period.

4

Expressions used in this section and in section 12 have the same meaning in this section as they have in that section.