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Check if an investor qualifies for an ISA and what to do when an investor dies.
Use this guidance to find out what you need to provide and how to make a return of information.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Find out what a Junior ISA is and how to manage applications.
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 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 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 software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.
Guidance for Child Trust Fund (CTF) providers on how to operate a Child Trust Fund scheme.
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 who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
Tax treaties and related documents between the UK and Gibraltar.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
How to deal with registered contact applications if you're an ISA manager.
Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.
Don’t include personal or financial information like your National Insurance number or credit card details.
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