Closed call for evidence

Call for evidence - Individual Savings Accounts: compliance and penalties

Summary

We welcome views on how the Individual Savings Accounts compliance and penalties regime can be reformed to make it stronger and modern.

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Call for evidence description

This call for evidence seeks views on potential approaches which would strengthen and modernise the Individual Savings Account (ISA) penalty regime and wider compliance measures.

The overall aim is to encourage ISA managers and investors to get things right first time, but also to provide HMRC with the ability to apply appropriate and proportionate sanctions where non-compliance is identified.

It will be of interest to ISA managers, ISA investors, representative bodies, professional bodies, and other interested parties.

Documents

Updates to this page

Published 30 November 2021

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