The Childcare Payments Regulations 2015

Account restriction orders U.K.

18.—(1) HMRC may make an account restriction order—

(a) imposing a restriction under section 24(2)(a), if the condition specified in paragraph [F1 (1A), (1B),] (2), (3) [F2 , (3A)] or (4) is met; or

(b) imposing a restriction under section 24(2)(b), if the condition specified in paragraph (5) is met.

[F3 (1A) The condition specified in this paragraph is that an amount has been assessed and notified to a person under section 41 (assessment and enforcement of recoverable amounts) in relation to any of sections 35 to 38 (recovery of top up payments).

(1B) The conditions specified in this paragraph are that—

(i) an amount has been assessed and notified to a person under section 41 in relation to sections 39 or 40 (recovery of top up payments); and

(ii) some or all of the amount assessed has not been paid to HMRC by the time specified in section 41(5).]

(2) The condition specified in this paragraph is—

(a) an amount has been assessed and notified to a person under section F4 ... 47 (assessment and enforcement of F5 ... penalties); and

(b) some or all of the amount assessed has not been paid to HMRC by the time specified in section F6 ... 47(4).

(3) The condition specified in this paragraph is—

(a) a person (“P”) wishes—

(i) to open a childcare account in respect of a child; or

(ii) to make a declaration of eligibility in relation to a childcare account held in respect of a child; and

(b) P is prevented from so doing because another person holds an active childcare account in respect of the child.

[F7 (3A) The condition specified in this paragraph is that—

(a) a person (P) wants to apply for, or to make a declaration for, 30 hours free childcare in respect of a child (“C”) under section 1 of the Childcare Act 2016; and

(b) P is prevented from receiving 30 hours free childcare because another person holds an active childcare account in respect of C.]

(4) The condition specified in this paragraph is that section 35(1), 36(1), 37(1) or 38(1) (recovery of top-up payments) applies in relation to an account-holder or the partner of an account-holder.

(5) The condition specified in this paragraph is—

(a) HMRC have reasonable grounds to suspect that fraudulent payments are to be made from a childcare account; and

(b) HMRC have reasonable grounds to believe that it will not be possible to recover top-up payments if the order is not made.

(6) In a case within paragraph (3), the person who wishes to open a childcare account may apply to HMRC for an account restriction order to be made in relation to the active childcare account.

(7) An account restriction order—

(a) may impose a restriction on the account for the period specified in the order;

(b) may provide that the restriction does not apply in circumstances specified in the order [F8 ;]

[F9 (c) may be imposed where the account holder agrees to this action;

(d) must be revoked where the account holder, having previously agreed to the imposition under subparagraph (7)(c) above, requests a review of the decision to make the account restriction order.]

(8) HMRC may revoke an account restriction order if they consider it is no longer required, either on their own initiative or on an application by the account-holder.

(9) An account-holder may make such an application if—

(a) the period for applying for a review of, or for bringing an appeal against, the order has elapsed; and

(b) the circumstances of the account-holder have changed since that period elapsed.

Textual Amendments

F1 Words in reg. 18(1)(a) inserted (5.9.2016) by The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 8(a)

F2 Words in reg. 18(1)(a) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 8(4)(a)

F3 Reg. 18(1A)(1B) inserted (5.9.2016) by The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 8(b)

F4 Words in reg. 18(2)(a) omitted (5.9.2016) by virtue of The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 8(c)(i)

F5 Words in reg. 18(2)(a) omitted (5.9.2016) by virtue of The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 8(c)(ii)

F6 Words in reg. 18(2)(b) omitted (5.9.2016) by virtue of The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 8(d)

F7 Reg. 18(3A) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 8(4)(b)

F8 Semicolon in reg. 18(7)(b) substituted for full stop (5.9.2016) by The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 8(e)

F9 Reg. 18(7)(c)(d) inserted (5.9.2016) by The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 8(f)