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Childcare tax account

My daughter is about to start nursery, i set up the childcare tax account under my wife's name.
She is self-employed earning c. 10K p/annum before tax.
I am employed full time earning 30K p/a.
Is it ok that I have set this up in my wife's name?
Reading the criteria, i believe we are eligible at least due to the fact that i work full time, but does it matter who's name the account is set up in? Will this be assessed on my wife's end of year self assessment form? I'm concerned if she hasn't earned enough then the HMRC will claim back money once she files her return?
Another question - Daughter will only be attending 2 days at nursery, will we still be able to claim the full £2000 p/a tax benefit based on this level of attendance?

Comments

  • calcotti
    calcotti Posts: 15,696 Forumite
    Part of the Furniture 10,000 Posts Name Dropper
    edited 4 August 2020 at 12:01PM
    According to this it's all based on your joint income anyway https://www.gov.uk/tax-free-childcare in which case I can't see it matters whose name it is in. However you both need meet the earnings threshold
    You’ll need to expect to earn a certain amount over the next 3 months. This is at least the National Minimum Wage or Living Wage for 16 hours a week on average.
    For example, over the next 3 months you expect to earn at least £1,813.76 - the National Living Wage for people over 25.
    If you have a partner, they’ll need to expect to earn at least this much too.
    If you’re self-employed and do not expect to make enough profit in the next 3 months, you can use an average of how much you expect to make over the current tax year.


    Information I post is for England unless otherwise stated. Some rules may be different in other parts of UK.
  • sheramber
    sheramber Posts: 23,345 Forumite
    Part of the Furniture 10,000 Posts I've been Money Tipped! Name Dropper
    you need to out both your names on th account
    https://www.gov.uk/tax-free-childcare

    If you have a partner

    You must include your partner in your application if you are:

    • married or in a civil partnership and live together
    • not married or in a civil partnership, but living together as though you are
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