Help-to-Save Successors accounts for Help-to-Save
The Help-to-Save scheme was established under the Savings (Government Contributions) Act 2017. Further details of the operation of Help-to-Save accounts, eligibility for an account and other matters were set out in the Help–to–Save Accounts Regulations 2018 (S.I. 2018/87) and in arrangements made between HM Treasury and HMRC, and the Director of Savings as the account provider.
	Section 36 provides for HM Treasury to make regulations which set out the arrangements for successor accounts to matured Help-to-Save accounts. It specifies that the successor account can be a new or existing account, and sets out certain rights that Help-to-Save account holders will have in relation to the Director of Savings’ power to transfer the balance in their matured Help-to-Save account to a successor account.