Closed call for evidence
Call for evidence - Individual Savings Accounts: compliance and penalties
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
Published 30 November 2021