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Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.
Use this guidance to find out what you need to provide and how to make a return of information.
Checks you must make before you open an ISA for an investor.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
How to manage an ISA scheme and the rules you need to follow.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
The rules on subscriptions and how to repair a Junior ISA if you're an ISA manager.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
Find out what a Junior ISA is and how to manage applications.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Guidance for Child Trust Fund (CTF) providers on how to operate a Child Trust Fund scheme.
Tax treaties and related documents between the UK and Gibraltar.
How to deal with registered contact applications if you're an ISA manager.
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
November 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
Don’t include personal or financial information like your National Insurance number or credit card details.
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