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September 2024 newsletter to update stakeholders on the latest news for tax-free savings.
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Check if an investor qualifies for an ISA and what to do when an investor dies.
How to manage an ISA scheme and the rules you need to follow.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
Find out what a Junior ISA is and how to manage applications.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
Tax treaties and related documents between the UK and Gibraltar.
Tax treaties and related documents between the UK and Bermuda.
May 2024 newsletter to update stakeholders on the latest news for tax-free savings.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.
Don’t include personal or financial information like your National Insurance number or credit card details.
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