{
  "url": "https://openlegislation.uk/childcare-payments-amendment-regulations-2016/regulation-4",
  "json_url": "https://openlegislation.uk/childcare-payments-amendment-regulations-2016/regulation-4.json",
  "legislation": "uksi/2016/796",
  "legislation_title": "The Childcare Payments (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/childcare-payments-amendment-regulations-2016",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Childcare Payments Regulations 2015",
  "text": "In regulation 6 (declarations of eligibility) after paragraph (4) insert—\n“(5) Where a declarant or their partner is self-employed and they make—\n(a) the first declaration of the self-employment, the declarant must—\n(i) provide any unique taxpayer’s reference of the self-employment; or\n(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;\n(b) the second declaration of the self-employment, the declarant must provide any unique taxpayer’s reference of the self-employed person.\n(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.\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 9 of the Childcare Payments (Eligibility) Regulations 2015 S.I. 2015/448 contains rules relating to self-employment and “self-employed” is defined in Regulation 2 of those regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c .9. Section 7 was substituted by paragraph 1 of Schedule 19 to the Finance Act 1994 (c. 9) and was amended by section 115 of the Finance Act 1995 (c. 4), paragraph 1 of Schedule 4 to the Finance (No. 2) Act 1997 (c. 58), paragraph 358 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5), paragraph 38 of Schedule 1 to the Finance Act 2008 (c. 9), paragraph 2 of Schedule 1 to the Finance Act 2012 (c. 14) and paragraph 2 of Schedule 51 to the Finance Act 2013 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/796/regulation/4",
    "retrieved_at": "2026-10-28T23:21:11.700356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}