HMRC plans to intensify crackdown on workplace childcare schemes, targeting small businesses.

UK's HMRC plans to intensify crackdown on workplace childcare schemes, targeting small businesses and their owners. HMRC warns that workplace nursery benefit schemes may not satisfy partnership requirements if employers only pay fixed costs, and employees could face unexpected tax bills. The tax authority advises employers to review their nursery schemes for compliance and make voluntary disclosures if necessary.