# The Childcare Payments (Amendment) Regulations 2016, 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—
(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 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.”.

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Source: https://www.legislation.gov.uk/uksi/2016/796/regulation/4 (the official version)
Page: https://openlegislation.uk/childcare-payments-amendment-regulations-2016/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.