Look at
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
14. -(1) For the purposes of section 12 of the Act charges incurred for child care are charges paid by the person, or in the case of a joint claim, by either or both of the persons, for child care provided for any child for whom the person, or at least one of the persons, is responsible.
In these Regulations, such charges are called "relevant child care charges".
As the client is not actually paying the carer then the childcare is not a relevant charge.
This means that when the clent starts paying it becomes a notifiable change of circumstance under The Tax Credits (Claims and Notifications) Regulations 2002, Reg 21 and the Tax Credits Act 2002, Section 32.
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