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Tax-free childcare is managed through an online account, though individuals who are digitally excluded may apply via the helpline¹. As part of the signing up process applicants will need to confirm eligibility. They will need their National Insurance Number, UTR (if self-employed) and proof of income².

Once registered, top-up payments are made automatically, ie HMRC must make the payments required by the legislation³, provided that⁴:

1. Ìý

   (a)ÌýÌýÌýÌý the person is eligible for the entitlement period

2. Ìý

   (b)ÌýÌýÌýÌý that person has made a valid declaration of eligibility for the entitlement period

3. Ìý

   (c)ÌýÌýÌýÌý the child is a qualifying child

4. Ìý

   (d)ÌýÌýÌýÌý the person holds a childcare account in respect of the child, and

5. Ìý

   (e)ÌýÌýÌýÌý a qualifying payment is made into the account in the entitlement period

Points (a)–(c) are considered below, points (d) and (e) in E1.717.