from the LITRG ....

'Under recent changes to the law in England some providers of childcare who were approved for tax credits under the old rules must now meet new registration requirements.

Parents should now check whether their providers are still registered under the new rules. If they continue to claim tax credits on childcare costs paid to unregistered providers, they could be left with large overpayments and possibly even penalties.'

More @ http://www.litrg.org.uk/news/latest.cfm?id=687