Deputies: manage a Court Funds Office account

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Investments

You can invest in the stock market using money from the Court Funds Office account you manage if it:

  • holds £10,000 or more for the person you’re deputy for
  • is likely to hold the money for 5 or more years

The Court Funds Office makes stock market investments in companies using the Equity Tracker Index Fund (ETIF).

Write to the Court Funds Office asking them to invest the sum you require in the ETIF.

Court Funds Office
enquiries@CFO.gsi.gov.uk

Court Funds Office
Sunderland
SR43 3AB

Check the value of the ETIF on the Financial Times website.

Tax

Tax is deducted from dividends on investments. However, if the person you’re deputy for has a high income, they may need to pay more Income Tax on interest or dividends from the investments.

They must also pay Capital Gains Tax if their investments are sold for a difference in value that’s more than their allowance.

View a printable version of the whole guide

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