Tax-Free Childcare: HMRC guidance and information

In August 2023, HMRC published the Tax-Free Childcare Technical Manual. This is a guide to the law related to Tax-Free Childcare.

Prior to publication of the manual, the only detailed information available about the scheme were some PDF guides which HMRC produced and which were available via the Childcare Choices website. The PDF guides have not been updated since 2018/19 but we have included them here for reference purposes:

HMRC guidance: Childcare Choices

For parents

For childcare providers

For employers

Last reviewed/updated 26 May 2022