Guidance and regulation

How to claim a refund in the current tax year on an overpayment of tax when you've flexibly accessed part of your pension pot.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to claim back tax that HMRC owes you on a small pension lump sum that you've received in the current tax year (P53).

• From: HM Revenue & Customs
• Updated: 10 October 2023

How to claim a refund in the current tax year if you've stopped working, have flexibly accessed and emptied your pension pot, and have a P45 from your pension provider.

• From: HM Revenue & Customs
• Updated: 10 October 2023

If your pension savings are more than your annual allowance, carry forward unused annual allowances from previous years.

• From: HM Revenue & Customs
• Updated: 6 April 2023

Work out what your allowances are and if you need to pay tax on your pension savings if you flexibly access your pension.

• From: HM Revenue & Customs
• Updated: 6 April 2023

If you're an ISA manager, check how to manage additional permitted subscriptions for a surviving spouse or civil partner of a deceased investor.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Use this guidance to find out what you need to provide and how to make a return of information.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find ISA managers approved by HMRC from October 2014.

• From: HM Revenue & Customs
• Updated: 1 May 2024

Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.

• From: HM Revenue & Customs
• Updated: 30 April 2024

What information needs to be on ISA application forms if you're an ISA manager.

• From: HM Revenue & Customs
• Updated: 8 April 2024

Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.

• From: HM Revenue & Customs
• Updated: 10 April 2024

When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to claim a refund in the current tax year on a death benefit lump sum payment.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.

• From: HM Revenue & Customs
• Updated: 26 March 2021

Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out when investments can be withdrawn and how to close or void a Junior ISA.

• From: HM Revenue & Customs
• Updated: 1 March 2021

Check if an investor qualifies for an ISA and what to do when an investor dies.

• From: HM Revenue & Customs
• Updated: 6 April 2024