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Childminders: records, rules and tax

Guides for registered childminders in England. A new EYFS statutory framework for childminders came into force in September 2026, and HMRC changed its childminder tax guidance in March 2026. Here’s what each means for you.

Based on the EYFS statutory framework for childminders, Ofsted guidance and HMRC guidance on GOV.UK, last checked 26 October 2026 · General information, not legal or tax advice

6children under 8 per person, including your own
14 daysto tell Ofsted about serious incidents
£30kincome: Making Tax Digital from April 2027

Guides

What records does Ofsted expect?

Child information, the daily register and ratios, accidents, medicines, complaints, the progress check at two, and what to tell Ofsted within 14 days.

Making Tax Digital: the 10% method ends

HMRC’s March 2026 change: why childminders in MTD can no longer use the 10% wear and tear and hours method, and what to claim instead.

Templates

Childminder Business and Ofsted Records workbook
Childminder Business & Ofsted Records Workbook

A register with a ratio check, every EYFS deadline tracked, fees owed per family, and your accounts with a Making Tax Digital check and tax estimate, in one Excel and Google Sheets file.

See the workbook on Etsy
Childminder Forms and Policies pack
Forms & Policies, and the Progress Check at Two

A parent welcome pack, childcare agreement, registration and permission forms, accident and medicine records and 15 editable policies. Plus a progress check at two template with observation and planning sheets.

Forms & policies Progress check at two

Official sources