Introduction to this document

Register of child carers

HMRC imposes a fairly strict record-keeping regime on employers who provide their staff with subsidised childcare as a benefit in kind. For example, the tax and NI exemption which can apply is only given where the childcare is provided by a registered or approved carer. For this reason you should keep a record of all childcarers you pay to provide childcare for one or more of your employees.

Stringent record keeping

The HMRC Employer Helpbook E18 - “How to help your employees with childcare” indicates that you will need to keep the following:

(1) A copy of your scheme rules that includes a requirement for employees to notify you of any change in circumstances in relation to the child or childcare.

(2) A record of the childcare provider’s name and registration or approval number.

(3) A note of when the childcare provider’s approval is going to expire.

According to guidance in E18, the following can provide information on whether a particular carer is registered or approved: in England phone the Ofsted helpline 0300 123 1231 or go to in Scotland in Northern Ireland, childcare; and in Wales

To comply with the age restriction requirements (a person is considered a child until after September 1 following their 15th birthday or 16th birthday if disabled), you also need to keep a record of the date of birth of an employee’s youngest child.

Use our Register of Child Carers to keep detailed records of all the carers involved with your childcare voucher scheme.