What do I need to demonstrate to HM Revenue & Customs when running a childcare voucher scheme?

Modified on Thu, 29 Jun 2023 at 11:02 AM

HM Revenue & Customs need to be satisfied that the scheme you are running complies with the rules of salary sacrifice. You must keep records to demonstrate the following:

  • That the scheme is available to all employees - keep a record of the material used to promote the scheme to enable you to do this
  • That the child qualifies for the scheme - keep a record of the child’s date of birth and a note of the relationship between the employee and child. Our standard Salary Sacrifice Agreement fulfils this function. These can be downloaded from the Employee Contracts section of your administration portal
  • The childcare is registered - keep 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. You should also make a record of the carer’s name and registration or approval number.

Our systems hold this information on your behalf.

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