Tax-Free Childcare: Closing an account

A claimant cannot close their tax-free childcare account during an entitlement period for which they have made a declaration.

If a claimant does not wish to continue with TFC or stops meeting the qualifying conditions, they simply do not make a re-confirmation declaration for the next entitlement period but this does not have the effect of closing their childcare account. 

HMRC will close a childcare account in the following circumstances:

At the time a childcare account is closed, any funds left in the account will be removed in the following way:

Last reviewed/updated 10 January 2020