TFC12300 - Other customers who cannot make a TFC declaration: stopping other childcare support
Childcare Payments Act 2014, section 12
To be eligible for TFC, where a person or their partner are in an employer’s childcare scheme under section 270A or 318A of the Income Tax (Earnings and Pensions) Act 2003 (normally known as childcare vouchers and directly contracted childcare respectively), they must have already, or intend to, give the employer a childcare account notice. This is written confirmation to the employer that they intend to permanently leave the scheme before the end of the period of 3 months beginning with the date of declaration. TFC entitlement will continue during this 3-month period but will be reassessed at the beginning of the following declaration period to confirm that the childcare voucher account has been terminated. Note that employers can continue to support their employees with the costs of childcare, if they wish to, by paying into their childcare accounts but any such payments will be subject to tax.