Regulation 4 Amendments to the Childcare Payments Regulations 2015

In regulation 6 (declarations of eligibility) after paragraph (4) insert—

“(5)

Where a declarant or their partner is self-employed and they make^f1—

(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^f2 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 another EEA 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 other EEA state.

(7)

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