Personal tax – guidance

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.

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Detail

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.