Income >100k due to one time bonus payment - Free childcare hours

Marshall211

Hi everyone

I want to apply to free 15 hours childcare. However, my salary in tax year 2023-24 was higher than 100k due to one time joining bonus paid last year. 

This year I expect my salary to remain below 100k (after payment into private pension, gift aid etc). 

Can I still apply for free hours and If yes, what documentation I need to provide to support this. I have already updated my expected annual income on HMRC personal tax account as <100k

Thanks..!

kinger101

You make a declaration based on your current income.  Not past.  As long as you'll be under £100k adjusted net income during the period you are claiming, not a problem.

With 60K annual limit into pension plus any previous years' unused allowance, there should be plenty of scope to stay under.

MetaPhysical

Yes you can.  I did so.  You declare your income for this year.  Make sure you really do not go over the 100k though.
Pensions payments, purchase of additional annual leave, cycle to work, charitable giving.  All these things reduce your NAI and can save you many thousands.  Saved me £3700 in completely avoidable tax by getting under the 100k threshold for withdrawal of the personal allowance, thanks to this forum.