TFC65100 - Disqualification orders: introduction

Childcare Payments Act 2014, section 49

HMRC may disqualify a person from receiving top-up payments by making a disqualification order.

Childcare Payments Act 2014, section 49(1)

HMRC can make a disqualification order against a person if any of these conditions apply:

• the person has been notified of a penalty on more than one occasion in the 4 years before the disqualification order is made

• the person has been convicted of a criminal offence or notified of a civil penalty under section 46 of the Act for dishonestly acting or failing to act in order to obtain a top-up payment or a payment from a childcare account, either for themselves or for another person

• the person has been convicted of a criminal offence for dishonestly acting or failing to act in order to obtain a relevant benefit (set out in section 6A(1) of the Social Security Fraud Act 2001) either for themselves or another person. This permits HMRC to disqualify a person from receiving top-up payments if they have been convicted of an offence in relation to benefits under other schemes