Repaying Tax Free Child Care

Hiya If you unexpectedly exceed the £100k adjusted net income threshold do you automatically have to repay all of the benefits received during that tax year even if up until that point you were declaring in good faith that you expected your adjusted net income to be below the £100k threshold? Alternatively are you just no longer eligible for the benefits going forward if at the next quarterly renewal you state that you now expect your income to exceed the threshold? For context, I have never earnt in excess of £100k before and my base salary is c. £90k. Some years I receive a bonus and some years I do not as it’s payment and size is at the company’s discretion. This year the bonus is likely to tip me slightly over the £100k threshold so I am currently deciding whether to make an additional payment into my pension to reduce my adjusted net income to below £100k. However that decision will be influenced by whether I must repay the benefits received so far this year or not. Thank you

Hi,
Please contact the Childcare Service team for advice using the link below:
Childcare Service helpline
Thank you.