HMRC are aware that in some parts of the country the Easter holidays fall in the first two weeks of April and are keen to avoid placing additional burdens on local authorities and providers during this time, when they know a large number of providers will
not be open.
Therefore, the local authority can fund a parent where they have applied
by 31 March but have a 30 hours code dated between 1 and 23 April.
- For digital codes (beginning ‘500’), providers will need to ask parents to acquire evidence of when they applied. HMRC will be able to issue a standard email or letter with the ‘application date’ to parents who contact the helpline requesting evidence.
- Temporary codes (beginning ‘11’) will only be issued to parents who applied/attempted to apply by 31 March and so should be accepted as evidence that the parent applied by the deadline.
Please ensure you keep a copy of evidence that the parent has applied by 31 March for audit purposes.
If you are unsure how to get evidence a parent has applied by 31 March
click here for guidance for providers.
Please note that for any new parents wanting to access a place you must always check their code is a valid code before offering a place.
Any queries please contact the sufficiency officer team at