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Checks you must make before you open an ISA for an investor.
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 about the temporary reduction in the Lifetime ISA (LISA) withdrawal charge from 6 March 2020 to 5 April 2021
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.
Official information British people moving to and living in Laos need to know, including residency, healthcare and driving.
When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.
Tax free saving for your first home and later life: what is a LISA, who can apply, 25% government bonus, withdrawal charges.
Controlled work application forms: representation - CW2 (IMM), extension of disbursement limit - CW3C (IMM), review of refusal - CW4 (IMM).
Reclaim VAT you’ve paid on goods and services bought in the UK on or before 31 December 2020.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
How Business e-services customers can withdraw a restriction on e-RX4 through the portal.
Use your duty deferment account to delay paying most duties and import VAT.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
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