TFC15500 - Declarations of eligibility: digitally excluded persons

Childcare Payments Regulations 2015, regulation 22(1)

A declaration of eligibility must be made in an electronic format except where a person is Digitally Excluded.

A person is Digitally Excluded if HMRC are satisfied that the person making the application or declaration:

Childcare Payments Regulations 2015, regulation 22(3)(a)

Is prevented, by a court order, from sending information by electronic communications, or;

Childcare Payments Regulations 2015, regulation 22(3)(b)

Holds beliefs which are incompatible with the use of electronic communications, or;

Childcare Payments Regulations 2015, regulation 22(3)(c)

Is unable to send information by electronic communications because of age, disability, an inability to operate a computer effectively in a manner that cannot be remedied using assisted digital support, or lives in a remote location so that it is not reasonably practicable to use electronic communications, or;

Childcare Payments Regulations 2015, regulation 22(3)(d)

Is prevented, for a continuous period of at least 7 days, by a technical failure affecting HMRC, from making a declaration or application.

Childcare Payments Regulations 2015, regulation 22(4)

Where a person is Digitally Excluded the application or declaration must be made to HMRC in the manner specified by HMRC.

Childcare Payments Regulations 2015, regulation 22(5)

If an application or declaration is made by electronic communications, it is treated as being made and received by HMRC on the date on which it is recorded on an official computer system.

Childcare Payments Regulations 2015, regulation 22(6)(a)

Assisted digital support includes advice and assistance on how to make an application or declaration by means of electronic communications and entering a person’s information into the service on that person’s behalf.

Childcare Payments Regulations 2015, regulation 22(6)(b) and (c)

Electronic communications include any communications by means of an electronic communication service defined in section 32 of the Communications Act 2003.

Childcare Payments Regulations 2015, regulation 22(6)(d)

An official computer system is any computer system maintained by or on behalf of HMRC to send, store and process information.