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This draft legislation extends ISA tax advantages to investments held within an account after the death of the account holder.
This tax information and impact note introduces a range of free-standing amendments to Individual Savings Accounts (ISA) and Child Trust Funds legislation.
This Tax Information and Impact Note describes the increased choice in relation to children’s savings and the simplification of processes around Child Trust Fund account management and transfer.
How children's savings accounts are taxed, and the £100 limit on savings given by parents
Check if an investor qualifies for an ISA and what to do when an investor dies.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
The general terms and conditions ISA managers must provide when managing, transferring and withdrawing JISAs.
Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
Use this form if you're an ISA manager and need to make an annual market value return of statistical information to HMRC.
This Tax Information and Impact Note establishes a new tax-advantaged savings account, the Lifetime ISA from 6 April 2017.
When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.
How to manage ISA schemes including Lifetime ISAs and Junior ISAs.
Proposed amendments to the Individual Savings Account Regulations 1998.
The Individual Savings Account (Amendment No. 3) Regulations 2013
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