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We need to know whose account you want your Child Benefit paid into. You can have your Child Benefit paid into an account held by you for a child. If you want to use this type of account, please tick the first check box.HMRC cannot pay your Child Benefit into an account in a child's name or into an account in your name and a child's name. Child Benefit can only be paid into one account for each family. declare, that I want my Child Benefit paid direct into an account. I have read and understood the conditions applying to payment this way which are explained at 'Conditions applying to payment of Child Benefit direct into an account'. 1  I agree with the above declaration*.
Essentially you open up a bank account in the child's name and designate a custodian for the account. Money is deposited into the account for the benefit of the child. As custodian, you have complete control over the account until the minor reaches the age of 18-21 depending on the state (21yrs with CIT bank).