Guidance and regulation

If your pension savings are more than your annual allowance, carry forward unused annual allowances from previous years.

• From: HM Revenue & Customs
• Updated: 6 April 2023

Work out what your allowances are and if you need to pay tax on your pension savings if you flexibly access your pension.

• From: HM Revenue & Customs
• Updated: 6 April 2023

Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.

• From: HM Revenue & Customs
• Updated: 10 April 2024

How to manage an ISA scheme and the rules you need to follow.

• From: HM Revenue & Customs
• Updated: 28 February 2019

Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.

• From: HM Revenue & Customs
• Updated: 12 March 2020

Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.

• From: HM Revenue & Customs
• Updated: 9 August 2023

Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.

• From: HM Revenue & Customs
• Updated: 15 May 2020

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.

• From: HM Revenue & Customs
• Updated: 6 April 2022

Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.

• From: HM Revenue & Customs
• Updated: 6 April 2023

Find out about claiming government bonuses and making withdrawals if you're a Lifetime ISA manager and an investor dies or is terminally ill.

• From: HM Revenue & Customs
• Updated: 26 June 2020

Check the availability and any issues affecting the Lifetime ISA manager application service.

• From: HM Revenue & Customs
• Updated: 5 March 2024

Apply to be an approved Lifetime Individual Savings Account (LISA) manager, or check the status of your application.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out what to do when investors want to close or cancel their Lifetime ISA.

• From: HM Revenue & Customs
• Updated: 15 May 2020

April 2022 newsletter to update stakeholders on the latest news for tax-free savings.

• From: HM Revenue & Customs
• Updated: 25 April 2022

October 2021 newsletter to update stakeholders on the latest news for tax-free savings.

• From: HM Revenue & Customs
• Updated: 15 October 2021

December 2021 newsletter to update stakeholders on the latest news for tax-free savings.

• From: HM Revenue & Customs
• Updated: 14 December 2021