DMBM100130 - IT systems: Overpaid Child Trust Fund (CTF) contributions

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Child Trust Fund Office (CTFO) is responsible for the identification, accounting and recovery of overpaid Child Trust Fund contributions.

CTFO use the Child Trust Fund system which holds details of contributions paid to financial institutions on behalf of eligible children.