Superseded edition

Accurate as at 4 March 2025. This edition reflects the rules and rates in force when “Is Your Workplace Nursery Scheme HMRC-Compliant? What Employers Need to Check” was published. View the latest version

Checklist · Workplace nurseries

Workplace nursery compliance checklist

Check whether your workplace nursery arrangement meets the section 318 ITEPA 2003 exemption, and whether you can prove it.

Accurate as at 4 March 2025

2024/25 tax yearPDF
Download this editionFirst page of the workplace nursery compliance checklist, edition as at 4 March 2025

Published by Perky Limited for general information only. It is not intended to be relied on and is not financial, tax, accounting or legal advice. It should not replace advice from your organisation's own advisers.