Childcare - Tax and NICs manuals

Here you can find links to relevant guidance on childcare from the Inland Revenue’s Employment Income Manual and National Insurance Manual.

EIM21900 “employer supported childcare: general”

NIM02450 “childcare vouchers: NICs”

EIM16057 “childcare vouchers: exemption from 6 April 2005”

EIM16058 “childcare vouchers: example”

EIM16059 “childcare vouchers: tax credits”

EIM42700 “Waivers of remuneration and salary sacrifice”