How to Apply for Tax-Free Childcare
Follow the Tax-Free Childcare application process step by step, prepare the information HMRC may need, open your childcare account, pay an approved provider and keep your support active.
Check Your Application ReadinessPrepare Your Application
Check the information, identity details and work records you may need before opening the application.
View DocumentsApply Through GOV.UK
Use the official online service to apply and create a childcare account for each eligible child.
Official ApplicationUse Your Childcare Account
Deposit your contribution, receive the government top-up and pay your approved childcare provider.
Account GuideTax-Free Childcare Application Readiness Checker
Answer a few questions to identify the main checks and information you should review before applying. This tool does not make an HMRC eligibility decision.
Your Application Details
Choose the answers that best describe your current circumstances.
Your Application Checklist Will Appear Here
Complete the questions to review possible eligibility issues, documents, timing and the next step in the application process.
Your Application Readiness Result
The Tax-Free Childcare Application at a Glance
Apply online, create a childcare account, pay money into the account and reconfirm your information regularly to keep receiving support.
Explore Tax-Free Childcare Support
Check eligibility, estimate your potential top-up and compare Tax-Free Childcare with other help toward childcare costs.
Prepare Before You Open the Online Application
The Tax-Free Childcare application is easier to complete when your personal, work, income and child details are ready. You should also compare the scheme with any existing childcare support before changing a claim.
An approved application creates an online childcare account that you use to deposit money and pay an approved childcare provider.
- Review the child-age and household eligibility conditions.
- Prepare National Insurance numbers for relevant adults.
- Find your UTR if you are self-employed.
- Have the child’s birth certificate reference where available.
- Check the date you started or expect to start work.
- Confirm that your provider accepts account payments.
How to Apply for Tax-Free Childcare Step by Step
Tax-Free Childcare applications are completed through the official government childcare service. The application assesses your child, employment, income, partner and immigration circumstances.
Families living in England can also be checked for Free Childcare for Working Parents through the same application process.
Check Whether Tax-Free Childcare Is Suitable
Review the age, work, earnings, income, child-residence and immigration requirements. Compare the scheme with Universal Credit, childcare vouchers and any childcare bursary before applying.
Gather Your Information
Prepare National Insurance numbers, self-employment details, the child’s birth certificate reference where available and information about when you started or expect to start work.
Open the Official Application
Go to the GOV.UK Tax-Free Childcare application. Follow the identity and security steps and create the account login requested by the service.
Add Your Partner Where Required
Include a partner when you are married or in a civil partnership and living together, or living together as a couple. Their work and income may be included in the assessment.
Add Each Child You Are Applying For
Provide the requested child details. Once approved, you can use your childcare account to apply for an additional child when necessary.
Submit the Application
Review the declarations carefully before submitting. You may receive an immediate decision, or HMRC may carry out further checks and request additional evidence.
Use Your Childcare Account
After approval, locate your provider, deposit your family contribution, receive the available government top-up and pay the provider from the childcare account.
Reconfirm Your Details Every Three Months
Sign in before the reconfirmation deadline and confirm that your family, work and income details remain accurate.
Start through the official Tax-Free Childcare application page.
What You Need to Apply for Tax-Free Childcare
Prepare the requested personal and employment information before beginning. Missing information can interrupt the application or lead to additional checks.
Your National Insurance Number
You will normally need your National Insurance number. Where you have a partner who must be included in the application, you will also need their National Insurance number.
Unique Taxpayer Reference for Self-Employment
Self-employed applicants should have their Unique Taxpayer Reference, commonly called a UTR, available.
Your Child’s Birth Certificate Reference
The application can ask for the UK birth certificate reference number for each child. You should provide it where one is available.
Work Start or Return Date
You may need the date you started work or expect to start or return to work. The date can be approximate where the work began more than three months earlier.
Partner Information
Where the partner rules apply, prepare their identity, employment, self-employment and income information. Both partners cannot hold separate childcare accounts for the same child.
Income Information
Consider expected earnings over the next three months and expected adjusted net income for the current tax year. The service may check information held by HMRC.
Evidence for Company Directors
HMRC may use PAYE records to check whether a company director meets the minimum-income requirement. Where regular PAYE information is not available, evidence may be requested.
Possible evidence can include wage slips, bank statements, invoices, an accountant’s statement, annual payroll information or a letter from a tax adviser.
| Information | Who May Need It? | Why It Is Used |
|---|---|---|
| National Insurance Number | Applicant and relevant partner | Identity and eligibility checks |
| Unique Taxpayer Reference | Self-employed applicant or partner | Self-employment verification |
| Birth Certificate Reference | Each child where available | Child identity checks |
| Work Start Or Return Date | Applicant and relevant partner | Work and application timing |
| Income Details | Applicant and relevant partner | Minimum earnings and £100,000 limit |
| Work Evidence | Some directors or applicants requiring checks | Evidence of qualifying paid work |
When Should You Apply for Tax-Free Childcare?
Many families can apply when they are ready. Special timing rules apply where an applicant is starting or restarting work or is returning from certain types of family leave.
If You Are Already Working
You can generally apply at any time, provided the other conditions are met. Apply before the childcare payment is due so that there is time to receive a decision and set up the account.
If You Are Starting or Returning to Work
Your expected start or return date affects the earliest application date. The official application currently uses the following windows.
| Starting Or Returning To Work | You Can Apply From |
|---|---|
| Between 1 May And 30 September | From 1 April |
| Between 1 October And 31 January | From 1 September |
| Between 1 February And 30 April | From 1 January |
If You Are on Family Leave
Tax-Free Childcare can remain available during qualifying maternity, paternity, shared parental, adoption and certain other leave, but the timing of a new application can depend on when you expect to return to work.
Apply Before a Large Childcare Bill
Do not assume the application, deposit and provider payment will all complete on the same day. Leave time for additional checks and payment processing before the provider’s deadline.
Do Not Apply Too Early Without Reconfirming
Your account must be reconfirmed every three months. If you apply significantly before childcare begins, you may need to reconfirm before you start using the account.
What Happens After You Apply?
The service checks the information provided against available records. The outcome may be displayed immediately or the application may be referred for further checks.
Immediate Decision
Many applicants find out whether they are eligible immediately after completing the online application.
Additional Checks
Where extra checks are required, a decision is commonly provided within 10 days. It can take longer where HMRC needs further information.
Requests for Evidence
You may be asked to provide evidence of work, earnings, self-employment or another part of the application. Follow the instructions and deadlines given by the service.
If You Have Not Received a Decision
Contact the Childcare Service helpline if more than 10 days have passed and you have not received a decision or request for information.
If the Application Is Approved
You will receive access to a childcare account for the eligible child. You can then pay money into the account, receive available government top-ups and pay an approved provider.
If the Application Is Unsuccessful
Read the decision carefully. Check whether the issue relates to child age, work, earnings, income, partner information, immigration status or incompatible childcare support.
Immediate Result
Create and use the childcare account once approval is complete.
Further Checks
Monitor your messages and provide requested evidence promptly.
How to Use Tax-Free Childcare After Approval
Approval does not send money directly to you or automatically pay a nursery bill. You manage the support through your online childcare account.
Find Your Approved Provider
Search for the provider using the details available in your account. A provider can usually be found using information such as its name, address, postcode or regulator reference.
Check That the Provider Is Signed Up
An approved provider must also be signed up to receive Tax-Free Childcare payments. Ask the nursery, childminder, nanny, club or other provider before relying on the account for an invoice.
Pay Money Into the Account
Deposit the family contribution into the account using an available payment method. Other people, such as a partner, relative or employer, may also be able to contribute.
Allow the Top-Up to Be Added
The government contribution is added to qualifying deposits, subject to the available allowance. The standard structure means that a £2 government contribution can be added for every £8 paid by the family.
Pay the Provider From the Account
Select the provider and authorise the payment. Use the reference requested by the provider so that it can match the payment to your child and invoice.
Allow Time for Payments to Clear
Deposit and provider-payment processing can take time. Avoid making the first payment immediately before a nursery or childminder deadline.
Apply for Another Child
Sign in to your existing childcare account to apply for an additional child rather than creating a completely separate login.
Reconfirm Every Three Months
Sign in regularly and confirm that your details remain correct. Missing the reconfirmation deadline can stop access to further support.
Existing account holders can use the official childcare account sign-in service.
Check Other Childcare Support Before Applying
Tax-Free Childcare can be used with some childcare schemes but not others. Changing support without comparing the financial result can leave a family worse off.
Universal Credit
You cannot normally receive Tax-Free Childcare while claiming Universal Credit. Wait for the Tax-Free Childcare application decision before cancelling a Universal Credit claim.
Childcare Vouchers
You cannot continue receiving new childcare vouchers alongside Tax-Free Childcare. After applying successfully, you generally need to tell your employer within 90 days so that ongoing vouchers or directly contracted childcare stop.
Funded Childcare Hours
Eligible families can use Tax-Free Childcare alongside funded childcare hours. The account can help with qualifying costs that remain outside the funded provision.
Childcare Bursaries and Grants
Receiving a childcare bursary or grant can prevent Tax-Free Childcare eligibility. Check the conditions of student, training or professional support before applying.
Workplace Nursery Arrangements
Workplace nursery benefits can have different financial and tax treatment. Compare the actual family cost before leaving an employer scheme.
| Support | Can It Usually Continue With Tax-Free Childcare? | Action Before Applying |
|---|---|---|
| Funded Childcare Hours | Yes | Use Tax-Free Childcare for qualifying remaining costs |
| Universal Credit | No | Wait for the application decision before cancelling |
| Childcare Vouchers | No ongoing dual support | Compare schemes and notify the employer when required |
| Childcare Bursary Or Grant | Can prevent eligibility | Check the award conditions |
| Workplace Nursery | Depends on the arrangement | Compare the employer benefit and account saving |
Review the official guidance on Tax-Free Childcare, Universal Credit and childcare vouchers.
Common Tax-Free Childcare Application Problems
An application can be delayed or rejected when the information supplied does not match HMRC records or a scheme condition is not met.
Incorrect Partner Information
Include the correct partner where the couple rules apply. A partner can affect the work, earnings, income and immigration assessment.
National Insurance Details Do Not Match
Check names, dates and National Insurance numbers carefully. Differences between the application and official records can lead to additional checks.
Self-Employment Records Are Incomplete
Make sure the correct UTR is used. New self-employed applicants and people with irregular earnings should review the special rules before applying.
Company Director Evidence Is Requested
A director without regular PAYE records may need to supply wage slips, statements, invoices, payroll records or confirmation from an accountant or tax adviser.
Income Is Close to £100,000
Tax-Free Childcare uses adjusted net income rather than simply salary shown on a payslip. Check the official definition where income, bonuses, taxable benefits, pensions, Gift Aid or other adjustments may affect the result.
The Provider Does Not Appear
Check the provider’s exact name, postcode and regulator reference. The provider may be approved but not yet signed up to receive Tax-Free Childcare payments.
You Cannot Sign In
Use the account-recovery options or contact the Childcare Service helpline. Avoid creating a duplicate application simply because the login details are unavailable.
You Missed Reconfirmation
Sign in and follow the account instructions. Eligibility and access to top-ups can be interrupted if the three-month reconfirmation is not completed.
Related Tax-Free Childcare Guides
Check eligibility, estimate potential savings and compare childcare support before submitting your application.
Tax-Free Childcare
Understand government top-ups, annual limits, eligible children and approved childcare providers.
Read Complete Guide →Tax-Free Childcare Eligibility
Review child-age, employment, earnings, income and immigration conditions before applying.
Check Eligibility →Tax-Free Childcare Calculator
Estimate the government top-up and the amount your family may need to deposit.
Estimate Your Top-Up →Universal Credit Childcare
Compare Tax-Free Childcare with help available through a qualifying Universal Credit claim.
Compare Support →Free Childcare for Working Parents
Review funded childcare hours and the combined online application used by eligible families in England.
Read Funding Guide →Childcare Cost Calculator
Calculate childcare costs before and after funded hours and confirmed financial support.
Calculate Childcare Costs →How to Apply for Tax-Free Childcare FAQs
Answers to common questions about applying, required information, application timing, decisions, childcare accounts and provider payments.
Prepare Your Tax-Free Childcare Application
Review your eligibility, gather your National Insurance, child, employment and self-employment details, then use the official government service to submit your application.
Apply Through GOV.UK