Use of electronic communications22.

(1)

Except as provided by paragraphs (3) and (4), an application to open a childcare account (an “application”) or a declaration of eligibility (a “declaration”) must be made to HMRC by electronic communications.

(2)

Payments made from a childcare account by an account provider in respect of qualifying childcare must be made by electronic communications.

(3)

Paragraph (1) does not apply if HMRC are satisfied that the person making the application or declaration—

(a)

is prevented, by a court order, from sending information by electronic communications;

(b)

holds beliefs which are incompatible with the use of electronic communications; F1...

(c)

is unable to send information by electronic communications by reason of—

(i)

age;

(ii)

disability;

(iii)

inability to operate a computer effectively in a manner that cannot be remedied by the use of assisted digital support; or

(iv)

living in a remote location so that it is not reasonably practicable to use electronic communications F2; or

F3(d)

is prevented, for a continuous period of at least 7 days, by a technical failure affecting HMRC, from making a declaration or application.

(4)

An application or declaration made by a person to whom paragraph (3) applies must be made to HMRC in the manner specified by HMRC.

(5)

If an application or declaration is made by electronic communications, it shall be treated for the purposes of the Act and these Regulations as having been made, and received by HMRC, on the date on which it is recorded on an official computer system.

(6)

In this regulation—

(a)

“assisted digital support” includes advice and assistance on how to make an application or declaration by means of electronic communications and entering a person's information into the service on that person's behalf;

(b)

“electronic communications” includes any communications by means of an electronic communications service;

(c)

“electronic communications service” has the meaning given by section 32 of the Communications Act 2003 M1;

(d)

“official computer system” means a computer system maintained by or on behalf of HMRC—

(i)

to send or store information; or

(ii)

to process or store information.