Child Trust Fund: HMRC information about Child Trust Fund

Key Features

Information on the HMRC website about the key features of the child trust fund (CTF).

Arrangements for early access due to terminal illness

Normally CTF accounts cannot be accessed until a child reaches 18. An exception can be made where a child has a terminal illness. HMRC have produced notes and a medical form which explain this exception.

Types of CTF account

HMRC have produced a basic guide for advisers about the different options available.

HMRC advice on giving financial advice

HMRC have issued guidance to advisers on giving financial advice

Updated 4 May 2011