HMRC have been equipped with wide powers to police and protect the system of tax-free childcare. The majority of the provisions under the Childcare Payments Act 2014.
Information powers
HMRC may require from a person information or documents needed 'in connection with their functions under this Act'1. This is a wide formulation covering an extensive range of information. It is limited by the provision that the information or document must be in the person's possession or power. An information notice must give a reason for the request. The notice will specify a period within which the information must be supplied, and this may not be less than 30 days2.
The following persons maybe served with an information notice3:
- Ìý
(a)ÌýÌýÌýÌý an account holder or someone who has applied to open a childcare account
- Ìý
(b)ÌýÌýÌýÌý a partner of someone in (a)
- Ìý
(c)ÌýÌýÌýÌý an employer or former employer of someone in (a)
- Ìý
(d)ÌýÌýÌýÌý an agent of someone in (a) or (b)
- Ìý
(e)ÌýÌýÌýÌý a person who has
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:44