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Checks you must make before you open an ISA for an investor.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
This tax information and impact note is about the reduction in charges for unauthorised withdrawals from Lifetime ISAs during the period 6 March 2020 to 5 April 2021.
Find out about making an Other Interest return and the types of interest you should report.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
This draft legislation extends ISA tax advantages to investments held within an account after the death of the account holder.
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