Tax Free childcare for the self-employed: how are earnings/start up periods checked?

Hi all

Does anyone know how earnings - particularly self-employment earnings - are checked as part of a Tax Free Childcare claim?

Also - with self-employed claims you can get a start up period of 12 months where requirement to earn 16 x NMW does not apply.  It is defined as 12 months from the commencement of your self-employment.  In practise, how is that worked out?  12 months since registration as SE with HMRC?

Thanks

EKS

Looking at the ALP which is the flow chart that the Work Coach uses at the initial Self Employment Gateway interview, the Work Coach decides on the dates of the Start Up period. In straight forward cases the Start Up period would commence at the beginning of the Assessment Period during which the Gateway interview took place. There is a copy of an ALP ( though older version ) posted by Peter Turville in this discussion….
https://www.rightsnet.org.uk/forums/viewthread/18050/#85415