Food, toys, Ofsted fees — tracked in one app
Buy food and craft supplies. Pay Ofsted fees. Train annually. Run the home as your workplace. All tracked in one app.
Food shopping & small purchases — most childminders under-claim
A typical UK childminder buys food and snacks for minded children every week, runs craft supplies, replaces toys, pays Ofsted fees, renews paediatric first-aid, and uses their home as the workplace. HMRC allows generous claims (food per child per day, household-cost shares) but most childminders don't keep the receipts to back them up.
What PocketReceipt tracks for childminders
Food & consumables
Supermarket food for minded children, snacks, drinks. Tag receipts to claim per-child food allowance correctly.
Toys, crafts & equipment
Arts & craft supplies, books, age-appropriate toys, garden equipment. Capital allowance flagged on big-ticket items.
Ofsted & insurance
Ofsted registration fees, public liability, business insurance. Tagged once, scheduled annually.
Training & CPD
Paediatric first-aid renewals, safeguarding, food hygiene, EYFS courses. Fully allowable CPD.
Home as workplace
Use of home calculations: heating, electricity, council tax, water apportioned by hours and rooms used. PocketReceipt's calculator handles it.
Mileage for outings
Trips to playgroup, library, parks, pickups and drop-offs. HMRC 55p/25p auto-applied.
A typical childminder's week, tracked
- Monday — supermarket shop for minded children's food, scan receipt
- Tuesday — buy art supplies and a new puzzle, scan receipt
- Wednesday — drive to library and back with three children, mileage logged
- Thursday — pay paediatric first-aid renewal fee, receipt scanned
- Friday — top up on snacks and craft paper, scan receipt
- Sunday — export weekly summary to your accountant
The HMRC-approved childminder deductions (BIM52751)
Childminding has its own special arrangement with HMRC. Under the BIM52751 agreement (originally agreed with the NCMA, now Coram PACEY), childminders may use four alternative methods to the standard rules — designed to reflect that childminding shares a home with personal living costs. You don't need to be a PACEY member to use them.
The four approved alternatives:
- Wear and tear — deduct a flat 10% of childminding income for wear and tear on furniture and household items. You cannot also claim the cost of replacing those items.
- Heat, light, water, council tax — apportioned by hours worked per week, using HMRC's published table (below).
- Food and drink for children — reasonable estimates are acceptable; receipts are not required (alternative to normal record-keeping rules).
- Record-keeping — receipts are not required for items costing under £10. A PACEY-style cashbook + attendance register is an accepted format.
HMRC's household-expense apportionment table
Apply these percentages to your annual heat/light/water bills (running costs) and to council tax/mortgage interest/rent (fixed costs). Full-time childminding = 40+ hours per week.
| Hours worked per week | % of running costs (heat / light / water) | % of fixed costs (council tax, rent, mortgage interest) |
|---|---|---|
| 10 | 9% | 3% |
| 15 | 13% | 4% |
| 20 | 17% | 5% |
| 25 | 21% | 7% |
| 30 | 25% | 8% |
| 35 | 29% | 9% |
| 40 (full time) | 33% | 10% |
Verbatim from HMRC Business Income Manual BIM52751 (updated March 2026).
⚠ MTD ITSA important: these BIM52751 alternative methods are not available to childminders within Making Tax Digital for Income Tax. From April 2026, MTD childminders must use standard apportionment rules and standard record-keeping. The £20,000 MTD threshold from April 2028 will catch most full-time childminders — preparing standard records now is the cleanest way to transition.
Allowable expenses for self-employed childminders
Below is the full SA103F box mapping for childminders, including how the BIM52751 approved deductions sit alongside the normal rules.
| Expense | Claim? | SA103F box | Notes |
|---|---|---|---|
| Wear and tear — 10% of childminding income (BIM52751 method) | Yes | Box 30 — Other business expenses | Alternative to claiming actual replacement costs. Cannot do both. Not available to MTD childminders. |
| Heat, light, water — % of bills by hours worked (BIM52751 table) | Yes | Box 21 — Rent, rates, power and insurance costs | 33% of bills for 40+ hours/week. See HMRC apportionment table above. Not available to MTD childminders. |
| Council tax, rent, mortgage interest — % by hours (BIM52751 fixed costs) | Yes | Box 21 | 10% of fixed costs for 40+ hours/week. |
| Food and drink for childminded children | Yes | Box 17 — Cost of goods bought for resale or goods used | Reasonable estimates accepted, no receipts required (non-MTD childminders only). |
| Toys, equipment, books, arts & crafts supplies | Yes | Box 17 / Box 49 — AIA on larger items | Standard rules apply. Anything over £150 with a long life can be claimed via AIA (traditional) or as a normal expense (cash basis). |
| Outings — soft play, swimming, museum entry, farm visits | Yes | Box 30 | Genuine childminding outings (not personal family outings). |
| Cleaning supplies (extra due to childminding activity) | Yes | Box 30 | Reasonable apportionment over normal household use. |
| Garden maintenance for outdoor play area | Partly | Box 21 / Box 30 | Business proportion only, by hours-worked apportionment. |
| Ofsted registration fee (annual) | Yes | Box 30 | Childcare Register or Early Years Register fee — mandatory regulatory cost. |
| DBS Update Service annual subscription | Yes | Box 30 | £13 a year for the DBS Update Service so you don't pay a full new check each renewal. |
| Paediatric first aid course (12-hour, renewed every 3 years) | Yes | Box 30 | Mandatory EYFS qualification. Renewals are refresher training in your existing trade. |
| Safeguarding / child protection training | Yes | Box 30 | Refresher training in your existing trade is allowable. |
| Public liability insurance (Morton Michel, PACEY policy, Royal & Sun Alliance) | Yes | Box 21 | Annual premium fully allowable. |
| PACEY or other trade body subscription | Yes | Box 30 | Listed by HMRC as an example of allowable trade subscriptions. You don't need to be a member to use BIM52751. |
| Mileage on school runs and outings — simplified rate | Yes | Box 20 — Car, van and travel expenses | 55p first 10,000 business miles, 25p after. Cannot be combined with actual costs on the same vehicle. |
| Mobile phone bill — business proportion | Partly | Box 23 — Phone, fax, stationery and other office costs | Estimate honestly. 20–40% is typical for a childminder running enquiries and parent contact through the phone. |
| Stationery — contracts, child files, daily-record sheets, printer ink | Yes | Box 23 | Day-to-day office consumables. |
| Advertising — local Facebook groups, Childcare.co.uk, parish newsletter, leaflets | Yes | Box 24 — Advertising and business entertainment costs | Client entertainment is not allowable. |
| Accountant or bookkeeper fee | Yes | Box 28 — Accountancy, legal and other professional fees | Including the cost of preparing your Self Assessment. |
| Family meals shared with childminded children (your portion) | No | — | Only the children's portion is allowable. |
| Replacement household items if you've claimed the 10% wear-and-tear deduction | No | — | The 10% wear-and-tear deduction already covers it — you cannot also claim replacement costs. |
| Plain trousers, T-shirts, ordinary clothing | No | — | HMRC: "you cannot claim for everyday clothing (even if you wear it for work)." |
| Childcare for your own children while you childmind others | No | — | Personal expense, never allowable. |
Box numbers from HMRC SA103F Notes 2026. Childminders not in MTD can use BIM52751 alternative methods. MTD childminders (from April 2026 onwards) must use standard rules.
Helen, a Reading childminder earning £28,000
The setup
Helen is 38, lives in Reading and has been a registered childminder for seven years. Ofsted Early Years Register; full-time (40+ hours per week) looking after four children most days plus before- and after-school care for two more. Annual childminding income for 2025–26 is £28,000. She's below the April 2026 MTD threshold (£50,000) and below the April 2027 threshold (£30,000), so she can use the BIM52751 approved alternative methods for this tax year — but she'll be caught by the £20,000 MTD threshold from April 2028 and lose access to them.
Her household annual bills are: gas £980, electric £760, water £260 (running costs = £2,000 total). Council tax £1,800 a year.
What she claims at year end
Tracked through PocketReceipt across the year:
The maths
Childminding income £28,000 minus £8,786 of expenses leaves a taxable profit of £19,214. After the £12,570 personal allowance, £6,644 falls in the basic-rate band. Income Tax at 20% is £1,329. Class 4 NICs at 6% on profits between £12,570 and £50,270 add £399. Total tax due: £1,728.
What it would have cost without the approved deductions
If Helen had not used BIM52751 and only claimed obvious receipts — toys, outings, training, phone and accountant, around £1,560 — her taxable profit would be £26,440. Income Tax would be £2,774 and Class 4 NICs £832, total £3,606. The approved alternative methods save her £1,878 a year — almost all of it from the 10% wear-and-tear, the heat/light apportionment and the food-and-drink estimate.
MTD ITSA — coming for childminders from April 2028 (and bringing a rule change)
For decades sole traders filed a tax return once a year on 31 January. From April 2026, anyone with combined self-employment + property income over £50,000 must file 5 times a year instead: four quarterly cumulative updates (due 7 August, 7 November, 7 February and 7 May) plus a Final Declaration on 31 January.
The threshold drops to £30,000 from 6 April 2027 and to £20,000 from 6 April 2028 — which catches almost every full-time childminder, including Helen in our example. For childminders specifically, MTD brings a double impact: not only do you file 5 times a year, you also lose access to the BIM52751 alternative methods. Inside MTD you must use standard apportionment rules, keep receipts under £10, and keep digital records. The qualifying-income test uses the previous tax year's Self Assessment. Once in, you can only opt out again after 3 consecutive tax years below the threshold.
Common tax mistakes UK childminders make
- Not knowing the BIM52751 alternative methods existHMRC's agreement with the NCMA (now Coram PACEY) gives childminders not in MTD a generous simplified deduction system: 10% wear-and-tear, apportioned heat/light/water, food without receipts, no receipts under £10. You don't need to be a PACEY member to use it — but if you don't claim it, you miss it.
- Trying to claim BIM52751 deductions AND actual replacement costsThe 10% wear-and-tear deduction is an alternative to claiming actual replacement costs for furniture and household items — you can't have both. Pick the better one and stick with it.
- Apportioning by number of rooms instead of by hours workedFor childminders the BIM52751 table is based on hours worked per week, not rooms used. A childminder working 40+ hours a week claims 33% of running costs and 10% of fixed costs, regardless of how many rooms the children use.
- Sleepwalking into MTD ITSA — and losing the BIM52751 deductions with itFrom April 2028 the £20,000 threshold catches almost every full-time childminder. Inside MTD you cannot use BIM52751 alternatives. Your tax bill will likely rise unless you switch to keeping every food receipt and apportioning bills under the standard rules.
- Forgetting Ofsted, DBS, paediatric first aid and PACEY costsThe annual Ofsted fee, the DBS Update Service subscription, paediatric first aid renewal (12-hour course every 3 years) and PACEY membership are all allowable in Box 30 — and easy to miss because they're paid from a personal account before the business bank account is set up.
- Claiming family meals shared with childminded childrenOnly the children's portion is allowable. Your own portion is personal expenditure.
- Plain clothes claimed as "work uniform"HMRC's rule is explicit: everyday clothing is never allowable, even if you only wear it for work. Branded childminding tops or specific protective items are different.
- Mixing school-run mileage and personal trips on the same logIf you're claiming simplified 55p/25p, log the school-run / outing miles separately so the personal trips don't contaminate the figure.
- Not declaring cash payments from parentsCash payments still go in your turnover. Childminding is on HMRC's compliance radar precisely because cash is common.
- Missing the 5 October registration deadlineIf you started childminding in the 2025–26 tax year you must register for Self Assessment by 5 October 2026. HMRC can charge a "failure to notify" penalty calculated as a percentage of the tax due.
Year-end tax tips for childminders
- Decide BIM52751 vs standard apportionmentFor most full-time childminders not in MTD, BIM52751 gives a bigger deduction than the standard rules. Once you cross into MTD (from April 2028 for childminders earning £20,000+), you lose BIM52751 — start a standard apportionment record now so the switch is seamless.
- Pay Ofsted, DBS and PACEY renewals before 5 AprilRenewing the Ofsted registration, DBS Update Service and PACEY membership before 5 April pulls the deductions into the current tax year (under cash basis, the deduction lands when you pay).
- Buy big toys / equipment before 5 AprilA new outdoor playhouse, a sleep cot replacement, or a large soft-play set bought before 5 April pulls the deduction into the current tax year. Under cash basis (default since April 2024) include with other expenses; under traditional accounting it goes through Annual Investment Allowance.
- Reconcile your hours-worked logKeep a weekly attendance register showing total childminding hours per week. The BIM52751 percentages are based on this number — without the log you can't defend the apportionment if HMRC asks.
- Check your Class 4 NIC band crossingFor 2025–26 Class 4 NICs are 6% on profits between £12,570 and £50,270, then 2% above. Most childminders sit in the 6% band.
- Plan for MTD ITSA — five filings, not oneFrom 6 April 2026 the £50,000 threshold catches very few childminders; from 6 April 2027 the £30,000 threshold catches the busiest full-time childminders; from 6 April 2028 the £20,000 threshold catches almost everyone. Once in scope, you file four quarterly cumulative updates (7 August / 7 November / 7 February / 7 May) plus a Final Declaration on 31 January — a 1→5 jump in filing cadence, plus you must use standard rules instead of BIM52751.
- Record cash income the day it landsChildminding is one of HMRC's compliance focus areas. A weekly attendance register doubling as a cash log is the simplest defence.
FAQ for childminders
How much can I claim for food per child?
HMRC accepts a daily food allowance per minded child (currently in the region of £3.20 per child per day full-time, or evidenced actuals — check current HMRC guidance). Keep supermarket receipts to back up actual costs.
Can I claim use of my home?
Yes — childminders have specific HMRC rules. You can claim a percentage of household running costs (heating, lighting, water, council tax, mortgage interest or rent) based on hours minded and rooms used. PocketReceipt's calculator helps you work it out.
Are toys and books deductible?
Yes if used for the business. Items costing less than £150 are usually fully expensed. Larger purchases may need capital-allowance treatment — PocketReceipt flags those automatically.
Can I claim Ofsted registration?
Yes — your Ofsted registration fees, DBS Update Service subscription, paediatric first aid renewal, safeguarding training and PACEY membership are all fully allowable in Box 30 as trade body / regulatory costs.
What are the BIM52751 approved deductions?
An HMRC agreement (originally with NCMA, now Coram PACEY) giving childminders four simplified alternative methods: a 10% wear-and-tear deduction on childminding income, apportioned heat/light/water and council tax by hours worked per week (table above), no-receipt food and drink estimates, and a £10 small-item receipt waiver. You do not need to be a PACEY member to use them. Important: childminders inside Making Tax Digital for Income Tax (MTD) cannot use these alternative methods — they must use standard rules.
What does MTD ITSA mean for me as a childminder?
Making Tax Digital for Income Tax replaces the annual Self Assessment cycle with quarterly reporting once your combined self-employment + property income crosses a threshold. That's 5 filings a year, not 1. Thresholds: £50,000 from 6 April 2026, £30,000 from 6 April 2027, £20,000 from 6 April 2028 — which catches almost every full-time childminder. Inside MTD you also lose access to the BIM52751 alternative methods. Quarterly cumulative updates are due 7 August, 7 November, 7 February and 7 May, plus a Final Declaration on 31 January. Once in, you can only opt out again after 3 consecutive tax years below the threshold.
When is my tax due?
Self Assessment for the 2025–26 tax year is due online by 31 January 2027. If your tax bill is more than £1,000 you also pay 50% as a first payment on account that day, and another 50% on 31 July 2027. From 6 April 2028, almost every full-time childminder will also file four quarterly cumulative updates plus a Final Declaration each year — 5 filings a year, not 1.
Does HMRC have a special expense deduction just for childminders?
Yes — HMRC helpsheet HS329 sets out a long-standing concession allowing childminders to deduct food and drink at a reasonable estimate without itemising every receipt, plus a percentage of household running costs (heat, light, water, wear and tear) for the proportion of the home used. Most registered childminders use it.
Are toys, books and equipment for the children deductible?
Yes — anything bought for use with minded children is allowable. Mixed-use items (toys your own children also play with) need apportioning. Larger outdoor play equipment over a few hundred pounds may go through capital allowances instead of straight expenses.
Can I pay my partner to help and claim it as an expense?
Yes, but it must be a real wage for real work, paid through a payroll if over the lower earnings limit, and HMRC will look closely at whether the rate is realistic for the hours. Paying a partner £20k a year to 'help' won't pass.
HMRC and PocketReceipt references used on this page
- HMRC, BIM52751 — Care providers: childminders: expenses (the approved deductions guidance)
- HMRC, Claiming expenses and keeping records if you're a childminder
- HMRC, Expenses if you're self-employed — overview
- HMRC, Clothing expenses
- HMRC, Simplified expenses — vehicles (55p / 25p / 24p flat rates)
- HMRC, Annual Investment Allowance
- HMRC, Cash basis accounting (default since April 2024)
- HMRC, Self-employed National Insurance rates
- HMRC, Self Assessment deadlines
- HMRC, Making Tax Digital for Income Tax — sole traders & landlords
- HMRC, Check if you're eligible for MTD for Income Tax
- HMRC, SA103F Notes 2026 — Self-employment (full) (PDF)
- PocketReceipt, Mileage calculator · VAT threshold calculator · MTD Forecaster
- PocketReceipt, Sole-trader allowable expenses — full guide · MTD ITSA quarterly checklist
- PocketReceipt, Compare the best UK receipt scanner apps
Worked example figures are illustrative. Tax rates use 2025–26 thresholds: personal allowance £12,570; basic-rate Income Tax 20%; Class 4 NICs 6% on profits between £12,570 and £50,270, 2% above. BIM52751 percentages and rules verbatim from HMRC's Business Income Manual (updated March 2026). PocketReceipt is a record-keeping app, not a tax adviser — speak to an accountant for advice on your situation.