The Childcare Payments Regulations 2015

Declarations of eligibility U.K.

6.—(1) A declaration of eligibility must—

(a) be in the form specified by HMRC;

(b) be made to HMRC in accordance with regulation 22; F1 ...

(c) contain information specified by HMRC—

(i) to identify the person making the declaration, the person's partner (if any) and the child in respect of whom the childcare account is, or is to be, held; and

(ii) to determine whether the person is an eligible person[F2 ;]

[F3 (d) be accompanied by a confirmation, if required by HMRC.]

(2) A declaration of eligibility made for the purposes of opening a childcare account must be made on the day the person applies to open the account.

(3) Subject to paragraph (4) and regulation 7, any other declaration of eligibility (a “reconfirming declaration”) must be made during the period beginning 28 days before the beginning of the entitlement period for which the reconfirming declaration is made and ending when that entitlement period [F4 begins].

(4) If a person makes a reconfirming declaration during the period of 7 days immediately preceding the beginning of the entitlement period for which that declaration is made, HMRC may not determine whether the declaration is valid for the purposes of the Act until—

(a) 7 days after the reconfirming declaration was made; or

(b) such earlier time as HMRC allow.

[F5 (5) Where a declarant or their partner is self-employed and they make—

(a) the first declaration of the self-employment, the declarant must—

(i) provide any unique taxpayer’s reference of the self-employment; or

(ii) confirm that the self-employed person has, for the tax year in which the reconfirmation is made, given notice to HMRC under section 7 of the Taxes Management Act 1970 in respect of the self-employment but has not yet received a unique taxpayer’s reference;

(b) the second declaration of the self-employment, the declarant must provide any unique taxpayer’s reference of the self-employed person.

(6) Any person whose partner is self-employed in [F6 a prescribed] state must in the course of reconfirming eligibility, provide information specified by HMRC to confirm that the partner is carrying out self-employed work in that [F7 prescribed] state.

[F8 (7) In this regulation—

“a confirmation” means a confirmation made to HMRC, orally or in writing, by a declarant or their partner that they have complied with the requirement in section 8(1)(a) of the Taxes Management Act 1970 within the period specified in section 8(1D), except where either section 8(1F) or 8(1G) applies where the time limit specified in that section applies;

“declarant” means a person who makes a declaration of eligibility for the purposes of either opening a childcare account or reconfirming eligibility.]]

Textual Amendments

F1 Word in reg. 6(1)(b) omitted (1.12.2022) by virtue of The Childcare Payments (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/1148), regs. 1, 3(2)(a)

F2 Reg. 6(1)(c): semicolon substituted for full stop (1.12.2022) by The Childcare Payments (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/1148), regs. 1, 3(2)(b)

F3 Reg. 6(1)(d) inserted (1.12.2022) by The Childcare Payments (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/1148), regs. 1, 3(2)(b)

F4 Word in reg. 6(3) substituted (14.11.2016) by The Childcare Payments (Amendment No. 2) Regulations 2016 (S.I. 2016/1017), regs. 1, 2

F5 Reg. 6(5)-(7) inserted (5.9.2016) by The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 4

F6 Words in reg. 6(6) substituted (22.7.2021) by The Childcare Payments (Miscellaneous Amendment) Regulations 2021 (S.I. 2021/781), regs. 1, 3(4)(a)

F7 Word in reg. 6(6) substituted (22.7.2021) by The Childcare Payments (Miscellaneous Amendment) Regulations 2021 (S.I. 2021/781), regs. 1, 3(4)(b)

F8 Reg. 6(7) substituted (1.12.2022) by The Childcare Payments (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/1148), regs. 1, 3(2)(c)