Childcare Ofsted compliance quick check
- 1 step
UK Act of Parliament
2014
United Kingdom
Childcare Payments Act 2014
At a glance
What's here
22 compliance obligations, 2 practical guides · 2 journeys
Penalty landscape
2 of 22 obligations carry a criminal penalty. 3 carry different penalties and 17 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 14
- Director or Officer 1
Plus 7 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Childcare funding entitlements quick reference
- 3 steps
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Mentioned in related content
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 770 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
- Licensing Act 2003 2003 78 duties
Directors and Officers also bound by 229 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 21 duties
- Economic Crime and Corporate Transparency Act 2023 2023 18 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
The person must be 16 or over
- Ensure you are at least 16 years old to apply for Tax-Free Childcare Any Person
Opening a childcare account
Other duties (1) — Crown / regulator
- HMRC must process childcare account applications Statutory regulator
Payments into childcare accounts
- Account providers must notify HMRC of childcare account payments Any Person
Withdrawals
- Account providers must repay top-up amounts to HMRC on withdrawals Any Person
Refunds of payments made from childcare accounts
- Repay childcare account funds if a payment is refundable Any Person
Imposing restrictions on childcare accounts
Other duties (1) — Crown / regulator
- HMRC may restrict childcare accounts and must notify holders Statutory regulator
Termination of tax credit awards
Other duties (1) — Crown / regulator
- HMRC must notify individuals when their tax credit awards are terminated Statutory regulator
Recovery of top-up payments where tax credits award made on a review
- Repay childcare top-up payments if you were also awarded Tax Credits Any Person
Recovery of top-up payments where tax credits award made on appeal
- Repay childcare top-up payments if you win a tax credits appeal Any Person
Recovery of top-up payments where universal credit award made on revision
- Repay childcare top-up payments if Universal Credit is awarded late Any Person
Recovery of top-up payments where universal credit award made on appeal
- Repay childcare top-up payments if you are awarded Universal Credit on appeal Any Person
Recovery of top-up payments where person fails to give childcare account notice
- Repay childcare top-ups if you fail to notify your employer Any Person
Recovery of top-up payments in other cases
- Repay childcare account top-up payments received in error or dishonestly Any Person
Assessment and enforcement of recoverable amounts
- Pay HMRC assessments for recoverable childcare top-ups Any Person
Penalties for inaccurate declarations of eligibility
- Provide inaccurate information for childcare top-up payments Any Person
Penalties for failure to comply with information notice
Fine up to £300- Failure to comply with an HMRC information notice Any Person
Penalties for providing inaccurate information or documents
Fine up to £3,000- Provide inaccurate information or documents to HMRC Any Person
Penalties for dishonestly obtaining top-up payments, etc
Fine up to £3,000- Dishonestly obtaining childcare top-up payments Director or Officer
Assessment and enforcement of penalties
Other duties (1) — Crown / regulator
- HMRC must notify you of penalty assessments and time limits Statutory regulator
Recovery of debts from childcare accounts
Other duties (1) — Crown / regulator
- HMRC may recover childcare account debts directly from the account Statutory regulator
Review of decisions
Other duties (1) — Crown / regulator
- HMRC must review a childcare payment decision if requested Statutory regulator
Functions of Commissioners for Revenue and Customs
Other duties (1) — Crown / regulator
- HMRC must manage and administer the Tax-Free Childcare scheme Statutory regulator
Browse 53 other sections — procedural / definitional / commencement
Entitlement to receive money towards costs of childcare
Qualifying childcare
Eligible persons
Declarations of eligibility
Entitlement periods
The person must be responsible for the child
The person must be in the UK
The person and his or her partner must be in qualifying paid work
The income of the person and his or her partner must not exceed limit
Neither the person nor his or her partner may be claiming universal credit
The person and his or her partner must not be in a relevant childcare scheme
Neither the person nor his or her partner may be receiving other childcare support
Qualifying child
Childcare accounts
Account providers
Cases where there is more than one eligible person
Payments that may be made from childcare accounts
Calculating the top-up element of payments
Closure of childcare accounts
Power to obtain information or documents
Information sharing between HMRC and others
Wrongful disclosure of information received by others from HMRC
Supply of information to HMRC by childminder agencies
Power to provide for automatic termination of universal credit
Power to disqualify tax credit claimants from obtaining top-up payments
Power to disqualify universal credit claimants from obtaining top-up payments
Disqualification notices
Penalties for making prohibited payments
Double jeopardy
Disqualification orders
Power to exclude childcare from being qualifying childcare
Power to charge interest
Deduction of recoverable amounts from tax credit awards
Set-off
Order in which payments are taken to discharge debts
Appealable decisions
Extension of time limit for applications for review
Exercise of right of appeal
Powers of tribunal
Cases where there is more than one eligible person
Compensatory payments
Restrictions on claiming tax exemption for childcare vouchers
Restrictions on claiming tax exemption for employer-contracted childcare
Tax treatment of top-up payments
Set-off against tax liabilities etc
Northern Ireland
Regulations: general
Regulations: Parliamentary control
Interpretation
Power to make consequential amendments
Financial provisions
Extent
Commencement and short title
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