Regulation 6 Declarations of eligibility

A declaration of eligibility must—

A declaration of eligibility made for the purposes of opening a childcare account must be made on the day the person applies to open the account.

Subject to paragraph (4) and regulation 7, any other declaration of eligibility (a “reconfirming declaration”) must be made during the period beginning 28 days before the beginning of the entitlement period for which the reconfirming declaration is made and ending when that entitlement period F4begins.

If a person makes a reconfirming declaration during the period of 7 days immediately preceding the beginning of the entitlement period for which that declaration is made, HMRC may not determine whether the declaration is valid for the purposes of the Act until—

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

Any person whose partner is self-employed in F6a prescribed 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 F7prescribed state.

In this regulation—

• “a confirmation” means a confirmation made to HMRC, orally or in writing, by a declarant or their partner that they have complied with the requirement in section 8(1)(a) of the Taxes Management Act 1970 within the period specified in section 8(1D), except where either section 8(1F) or 8(1G) applies where the time limit specified in that section applies;

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