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Updated on 22 July 2026

Getting someone to deal with HMRC for you

All taxpayers can appoint someone, like a friend or family member, to deal with HMRC on their behalf. Here we explain more about this and provide tax information for those holding a Power of Attorney for someone else.

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Updated on 26 June 2026

Childminders

This page explains some special tax rules which self-employed childminders can use if they do not need to report their tax information under the Making Tax Digital for income tax rules. 

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Updated on 6 April 2026

Tax-free childcare: interaction with other schemes

There are a variety of schemes offering help towards the costs of childcare. Some of the schemes interact with each other and you can combine them, whereas other schemes can only be claimed on their own.

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Updated on 6 April 2026

Tax-free childcare: how much is it?

You pay money into the online childcare account and the government adds money to the account (called a top-up). You can then use the account to pay for your childcare, providing your childcare provider is registered to accept payments from the scheme.

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