°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Tax-Free Childcare Technical Manual

TFC55400 - Assessment and enforcement of recoverable top-up payments: HMRC’S powers to enforce the requirement to pay

Childcare Payments Act 2014, section 41(6)

The requirement to pay HMRC can be enforced in the same way as income tax which is due.