Child Trust Fund guidance for Local Authorities and Health and Social Services Trusts who have looked after children in their care.
This guidance is to make sure the Child Trust Funds of certain looked after children are managed properly. It explains the roles and responsibilities of:
local authorities in England, Wales and Scotland
Health and Social Services Trusts in Northern Ireland
It also explains the information local authorities and Health and Social Services Trusts need to send to HM Revenue and Customs.