| Guvnor

Status: In Force
Penalty ceiling: Prosecution 2 of 24 obligations carry a criminal penalty. 3 carry different penalties and 19 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person12 Financial Services Firm3 Director or Officer1

Plus 8 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Financial Services Firm — also bound by 167 other Acts

Commission Delegated Regulation (EU) No 231/2013 of 19 December 2012 supplementing Directive 2011/61/EU of the European Parliament and of the Council with regard to exemptions, general operating conditions, depositaries, leverage, transparency and supervision (Text with EEA relevance) 63 duties

Friendly Societies Act 1992 52 duties

Commission Delegated Regulation (EU) No 153/2013 of 19 December 2012 supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to regulatory technical standards on requirements for central counterparties (Text with EEA relevance) 52 duties

The Financial Services and Markets Act 2000 (Recognition Requirements for Investment Exchanges , Clearing Houses and Central Securities Depositories ) Regulations 2001 50 duties

The Credit Unions (Northern Ireland) Order 1985 43 duties

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.006 The person must be 16 or over Regulated

Ensure you are at least 16 years old to apply for Tax-Free ChildcareAny Person

s.015 Childcare accounts Regulated

Account providers must not charge basic fees for childcare accountsFinancial Services Firm

s.017 Opening a childcare account Regulated

Other duties (1) — Crown / regulator

HMRC must process childcare account applicationsStatutory regulator

s.019 Payments into childcare accounts Regulated

Account providers must notify HMRC of childcare account paymentsFinancial Services Firm

s.022 Withdrawals Regulated

Account providers must repay top-up amounts to HMRC on withdrawalsFinancial Services Firm

s.023 Refunds of payments made from childcare accounts Regulated

Repay childcare account funds if a payment is refundableAny Person

s.024 Imposing restrictions on childcare accounts Regulated

Other duties (1) — Crown / regulator

HMRC may restrict childcare accounts and must notify holdersStatutory regulator

s.030 Termination of tax credit awards Regulated

Other duties (1) — Crown / regulator

HMRC must notify individuals when their tax credit awards are terminatedStatutory regulator

s.035 Recovery of top-up payments where tax credits award made on a review Regulated

Repay childcare top-up payments if you were also awarded Tax CreditsAny Person

s.036 Recovery of top-up payments where tax credits award made on appeal Regulated

Repay childcare top-up payments if you win a tax credits appealAny Person

s.037 Recovery of top-up payments where universal credit award made on revision Regulated

Repay childcare top-up payments if Universal Credit is awarded lateAny Person

s.038 Recovery of top-up payments where universal credit award made on appeal Regulated

Repay childcare top-up payments if you are awarded Universal Credit on appealAny Person

s.039 Recovery of top-up payments where person fails to give childcare account notice Regulated

Repay childcare top-ups if you fail to notify your employerAny Person

s.040 Recovery of top-up payments in other cases Regulated

Repay childcare account top-up payments received in error or dishonestlyAny Person

s.041 Assessment and enforcement of recoverable amounts Regulated

Pay HMRC assessments for recoverable childcare top-upsAny Person

s.042 Penalties for inaccurate declarations of eligibility Regulated

Provide inaccurate information for childcare top-up paymentsAny Person

s.043 Penalties for failure to comply with information notice Prosecution

Failure to comply with an HMRC information noticeAny Person

Fine up to £300

s.044 Penalties for providing inaccurate information or documents Prosecution

Provide inaccurate information or documents to HMRCAny Person

Fine up to £3,000

s.046 Penalties for dishonestly obtaining top-up payments, etc Prosecution

Dishonestly obtaining childcare top-up paymentsDirector or Officer

Fine up to £3,000

s.047 Assessment and enforcement of penalties Regulated

Other duties (1) — Crown / regulator

HMRC must notify you of penalty assessments and time limitsStatutory regulator

s.053 Recovery of debts from childcare accounts Regulated

Other duties (1) — Crown / regulator

HMRC may recover childcare account debts directly from the accountStatutory regulator

s.057 Review of decisions Regulated

Other duties (1) — Crown / regulator

HMRC must review a childcare payment decision if requestedStatutory regulator

s.062 Compensatory payments Regulated

Other duties (1) — Crown / regulator

HMRC must pay compensation for missed childcare top-up paymentsCrown / Minister / Government department

s.065 Functions of Commissioners for Revenue and Customs Regulated

Other duties (1) — Crown / regulator

HMRC must manage and administer the Tax-Free Childcare schemeStatutory regulator

51 other provisions — procedural and definitional

s.001 Entitlement to receive money towards costs of childcare

s.002 Qualifying childcare

s.003 Eligible persons

s.004 Declarations of eligibility

s.005 Entitlement periods

s.007 The person must be responsible for the child

s.008 The person must be in the UK

s.009 The person and his or her partner must be in qualifying paid work

s.010 The income of the person and his or her partner must not exceed limit

s.011 Neither the person nor his or her partner may be claiming universal credit

s.012 The person and his or her partner must not be in a relevant childcare scheme

s.013 Neither the person nor his or her partner may be receiving other childcare support

s.014 Qualifying child

s.016 Account providers

s.018 Cases where there is more than one eligible person

s.020 Payments that may be made from childcare accounts

s.021 Calculating the top-up element of payments

s.025 Closure of childcare accounts

s.026 Power to obtain information or documents

s.027 Information sharing between HMRC and others

s.028 Wrongful disclosure of information received by others from HMRC

s.029 Supply of information to HMRC by childminder agencies

s.031 Power to provide for automatic termination of universal credit

s.032 Power to disqualify tax credit claimants from obtaining top-up payments

s.033 Power to disqualify universal credit claimants from obtaining top-up payments

s.034 Disqualification notices

s.045 Penalties for making prohibited payments

s.048 Double jeopardy

s.049 Disqualification orders

s.050 Power to exclude childcare from being qualifying childcare

s.051 Power to charge interest

s.052 Deduction of recoverable amounts from tax credit awards

s.054 Set-off

s.055 Order in which payments are taken to discharge debts

s.056 Appealable decisions

s.058 Extension of time limit for applications for review

s.059 Exercise of right of appeal

s.060 Powers of tribunal

s.061 Cases where there is more than one eligible person

s.063 Restrictions on claiming tax exemption for childcare vouchers

s.064 Restrictions on claiming tax exemption for employer-contracted childcare

s.066 Tax treatment of top-up payments

s.067 Set-off against tax liabilities etc

s.068 Northern Ireland

s.069 Regulations: general

s.070 Regulations: Parliamentary control

s.071 Interpretation

s.072 Power to make consequential amendments

s.073 Financial provisions

s.074 Extent

s.075 Commencement and short title

Help complying

Guvnor’s practical routes through this instrument.

Childcare Ofsted compliance quick check

Rapid compliance audit for Ofsted-registered childcare providers

Childcare funding entitlements quick reference

Quick reference for government childcare funding entitlements and claiming process

2 more guides that reference this instrument

Childcare Funding Entitlements: A Guide for Providers Start and Register a Childcare Business

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Childcare Payments Act 2014

Does it bind you?

Other Acts binding the same actors

What it requires

Help complying

Childcare Ofsted compliance quick check

Childcare funding entitlements quick reference