Adjusted Net Income for Free Childcare

Hi, I understand from the gov website that having free childcare is subject to the adjusted net income for both parents. It mustn't be over £100K per annum. I have 3 questions: - Is the reference adjusted net income based on the 12 months before the request? i.e. if I ask for free childcare on September 1st 2025, will the government check my adjusted net income from September 1st 2024 to August 31st 2025? - Is the reference adjusted net income based on the last full tax year before the request? i.e. if I ask for free childcare on September 1st 2025, will the government check my adjusted net income from April 6th 2024 to April 5th 2025? - Is the reference adjusted net income from a different period (full calendar year...)? Thanks, AS

Hi Adrien Savarit,
It is based on the current tax year details.
Please see here:
Tax-Free Childcare