Child Trust Fund and Local Authorities and Health and Social Services Trusts

There are special Child Trust Fund arrangements for looked after children to ensure that they do not miss out on a Child Trust Fund account. As part of these arrangements, Local Authorities and Health Trusts have a statutory duty to provide some basic information to HM Revenue & Customs about the looked after children.

Guidance setting out the special arrangements for looked after children and the obligations they place on Local Authorities in England, Scotland and Wales and Health and Social Services Trusts in Northern Ireland has been finalised and is available below.

There will be some looked after children for whom there is no one or no one appropriate with parental responsibility to manage their Child Trust Fund Account for them. The Official Solicitor (Accountant of Court in Scotland) will manage these children's accounts. If you want to know more about these organisations there are links to their websites below.

Making the returns

Following the close of the consultation period we received a number of representations about the mechanics of completing the transitional and monthly return. There was some concern about having to fill out the forms by hand. In response to these we have developed some alternatives. Details of these can be found on Completing the Returns.

Data Protection

Personal data provided by local authorities and health trusts will be used to ensure that all eligible children receive their Child Trust Fund.

Further Information

Any comments on this guidance or any other aspect of the arrangements in relation to looked after children should be sent to Sarah Smith or by post to:

Child Trust Fund Team
Room G54
100 Parliament Street
London
SW1A 2BQ

Guidance and fact sheets

Bulletins

Other information