Universal credit and salary sacrifice childcare vouchers help please

getinmyselfoutadebt

I need to make a first claim for universal credit. I receive vouchers which I pay for from salary. For the claim do I declare my income before or after the vouchers? Thank you 

calcotti

The vouchers are excluded from being treated as earnings.
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/893721/admh3.pdf

H3080 Generally, employed earnings include any amounts that HMRC regard as general earnings but certain amounts are excluded. These amounts are certain amounts that HMRC treat as earnings and certain amounts that are exempt from income tax.

H3084 A non-cash voucher means a

1. voucher, stamp or similar document or token which is capable of being

exchanged for money, goods or services or

2. transport voucher or

3. cheque voucher,

but does not include a cash voucher.

If you are employed, your earnings should be reported automatically to HMRC who in turn will inform UC.

If your childcare costs exceed the value of the vouchers you will be able to claim the difference back through UC.

getinmyselfoutadebt

Thank you for the reply,