The Child Trust Funds (Amendment) Regulations 2026, published by HM Revenue & Customs, introduce a prohibition on holding cryptoasset exchange traded notes (cETNs) within Child Trust Funds. This change takes effect from April 6, 2026. However, any cETNs that were already held in a Child Trust Fund before this date will be permitted to remain in the account.

This regulation impacts individuals and families managing Child Trust Funds, requiring them to ensure that no new cETNs are purchased or added to these accounts after the specified date. Compliance officers should review existing holdings and advise account holders accordingly to prevent breaches of the new regulation. While existing holdings are grandfathered, the ban on new investments necessitates an update to investment policies and advice provided to clients or beneficiaries.