# The Childcare Payments Regulations 2015, Regulation 10: Appointment by account-holder of person to manage childcare account


(1) An account-holder may appoint a person to manage a childcare account on behalf of the account-holder.
(2) The person appointed under paragraph (1) must be an individual whose name is notified to HMRC before any function is performed on behalf of the account-holder.
(3) Except where HMRC otherwise allow, an account-holder cannot appoint under paragraph (1)—
(a) an individual who is an account provider or is an owner of an account provider;
(b) an individual who provides services to an account provider in connection with the provision or management of a childcare account—
(i) as an employee of the account provider;
(ii) as an employee of a person providing such services to the account provider; or
(iii) as a self-employed person; or
(c) an individual who provides qualifying childcare for a child of the account-holder.
(4) A person may be appointed under paragraph (1) to manage not more than 5 childcare accounts at any time (whether or not on behalf of the same account-holder).
(5) A person appointed under paragraph (1) may not make a declaration of eligibility on behalf of the account-holder.
(6) Paragraphs (3), (4) and (5) do not apply to an account-holder's partner appointed under paragraph (1) to manage all the childcare accounts of that account-holder.

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Source: https://www.legislation.gov.uk/uksi/2015/522/regulation/10 (the official version)
Page: https://openlegislation.uk/childcare-payments-regulations-2015/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.