TFC11150 - Adjusted net income: remittance basis and adjusted net income

Childcare Payments (Eligibility) Regulations 2015, regulation 15(3)

A person who has made, or expects to make, a claim under section 809B or 809E of the Income Tax Act 2007 for the relevant tax year is treated as not having an adjusted net income below £100,000 for the relevant year. Relevant year means the tax year in which the declaration of eligibility falls.