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Use this guidance to find out what you need to provide and how to make a return of information.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
How to manage an ISA scheme and the rules you need to follow.
Checks you must make before you open an ISA for an investor.
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
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.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
Tax treaties and related documents between the UK and Gibraltar.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
How to deal with registered contact applications if you're an ISA manager.
The rules on subscriptions and how to repair a Junior ISA if you're an ISA manager.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
Find out how to send annual returns if you're an ISA manager.
Tax treaties and related documents between the UK and Bermuda.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
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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