TFC45100 - Power to obtain information or documents (information notices): information from the claimant

Childcare Payments Act 2014, section 26

Although HMRC can simply request information it feels necessary to establish eligibility or whether payments made are permitted ones it has powers to require information when needed. HMRC may obtain, by notice in writing, information or documents which are relevant to the operation of TFC.

Childcare Payments Act 2014, section 26(2)

HMRC may require a person to provide information only if it is in their possession or the person is authorised to provide that information or document.

Childcare Payments Regulations 2015, regulation 20(1)

A notice to obtain information or documents may be addressed to any of the following people:

• an account holder or a person who has applied to open a childcare account

• a person named in a declaration of eligibility or application as the partner of an account holder or applicant

• an agent of an account holder or applicant

• a person who provides, or has provided, childcare to an account holder or has received a payment from a childcare account

• an employer or former employer of an account holder or applicant

• an employer who provides, or has provided, a relevant childcare scheme within the meaning of section 12(2) of the Act and any person who provides, or has provided, services to the employer in connection with the provision to employees of such a scheme

• a person or body of people who HMRC reasonably expect can provide information or documents relevant to an allegation of, or an inquiry into, non-compliance with the Act