Child Trust Fund: looked after children

Child Trust Fund guidance for Local Authorities and Health and Social Services Trusts who have looked after children in their care.


Child Trust Fund and Looked After Children

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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.

Published 17 February 2014