The Inland Revenue has published a new version of leaflet IR115 Childcare provided by employers to support the changes to the tax and NICs rules for childcare benefits and vouchers from 6 April 2005. Although the leaflet is aimed at employees, employers will also find it useful in understanding the questions that they must ask of employees to determine whether they are entitled to the new reliefs for tax and NICs.

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...back to 4 February 2005

Source:
www.inlandrevenue.gov.uk/leaflets/ir115.pdf