With more employees going back to work after CJRS furlough support, they need to start thinking about childcare if they have children. If they haven’t already done so, employees should set up a tax-free childcare account to help pay the cost of childminders, breakfast and after school clubs, nursery fees and approved play schemes.

For every £8 an eligible family pay into the special account, the government adds £2, up to £2,000 a year, or up to £4,000 a year if a child is disabled. The scheme is available to parents or carers who have children aged 11 or 17 if their child is disabled.