Account providers

Appeals

Bulk transfer of accounts

Ceasing to accept Revenue allocated accounts

Ceasing to act as

Ceasing to qualify

Permitted withdrawals

Qualification and HMRC approval

Records

Repayments in respect of tax

Returns and claims

Tax liabilities and reliefs, acting on behalf of named child

Tax representative, appointment of

Transfer of accounts

Withdrawal of approval

Accountant of Court (Scotland), authority to manage accounts

Accounts

Description

General investment rules

General requirements

HMRC's contributions

Opening

Statements

Subscription limits

Administration of tax

Appeals

Assessments for withdrawing relief and recovering tax

Bankruptcy of child

Capital gains tax

Death of child, payments after

Decisions

Definitions

Disability payments

Eligible children

Exemption from tax of income and gains

Inalienability

Income support

Information disclosure

Insurance companies

Jobseeker's allowance

Life insurance policies

Local authorities, children looked after by

Meaning

Money provided by Parliament

Northern Ireland

Official Solicitor, authority to manage accounts

Opening

Outline

Parental responsibility

Penalties

Providers

Recoupment of HMRC's contributions to void accounts

Regulations and orders

Repair of invalid accounts

Requirements to be satisfied

Scheme

Tax treatment

Terminally ill child, permitted withdrawals from an account

Transfers to children

Types of

Use of information

Vouchers

Yearly disability payments