Guidance

Electronic text file specifications for ISA annual returns

Find out how to send annual returns if you're an ISA manager.

• From: HM Revenue & Customs
• Published: 27 December 2013
• Last updated: 15 October 2026
  Show all updates

  1. 15 October 2026

     Information about how to transfer files securely with HMRC has been updated in Appendix B.

  2. 22 April 2021

     Information about when an ISA account represents a matured Child Trust Fund (CTF) has been added to section 6.

  3. 21 June 2018

     The Type 2 record structure in section 6 has been amended to add the INVESTOR FORENAME(S) data item.

  4. 1 May 2018

     An updated version of 'Annual Returns of information guidance for ISA managers' has been added.

  5. 5 March 2018

     The Annual Returns of information guidance for ISA managers has been updated for 2018.

  6. 31 October 2016

     New attachment added containing content changes relating to returns submitted for tax year 2017 onwards.

  7. 27 December 2013

     First published.

Documents

Electronic text file specifications for annual ISA returns

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Details

This guidance explains how to submit Individual Savings Account (ISA) annual returns to HMRC as an ISA manager. You can do this either by:

• secure electronic file transfer
• email