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Checks you must make before you open an ISA for an investor.
Find out what a Junior ISA is and how to manage applications.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Use this guidance to find out what you need to provide and how to make a return of information.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
The rules on subscriptions and how to repair a Junior ISA if you're an 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.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
How to deal with registered contact applications if you're an ISA manager.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.
November 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025.
January 2026 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 how you should manage Lifetime ISAs including payments, transfers and withdrawals.
Find out what investments qualify for a cash ISA, and the rules on connected accounts.
Don’t include personal or financial information like your National Insurance number or credit card details.
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