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October 18, 2022

Tax Free Childcare - Overseas

Whilst overseas, TFC can only be used at nurseries or childminders that are MOD provided (regulated and inspected). 

If you are eligible for Tax-Free Childcare (TFC) and you are assigned to an overseas location within the European Economic Area (and Switzerland) where there is no access to MOD provided schools and nurseries, you will be able to claim the TFC top-up using a manual process.

Armed Forces Families and Safeguarding (AFFS) worked with HMRC to allow for an application to be made with data then being transferred securely to HMRC for eligibility checking and processing of refunds.

2022DIN01-102 Tax-Free Childcare (TFC) Scheme for eligible working parents (Service personnel) has now been published, this includes the application form for the manual process.

Personnel without internal SharePoint access should contact People-AFFS-Child-Expenses@mod.gov.uk to request a copy of the application form. ​