Guidance and regulation

How to claim back tax that HMRC owes you on a small pension lump sum that you've received in the current tax year (P53).

• From: HM Revenue & Customs
• Updated: 10 October 2023

How to claim a refund in the current tax year on an overpayment of tax when you've flexibly accessed part of your pension pot.

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

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

How to claim a refund in the current tax year if you've stopped working, have flexibly accessed and emptied your pension pot, and have a P45 from your pension provider.

• From: HM Revenue & Customs
• Updated: 10 October 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

If you're an ISA manager, check how to manage additional permitted subscriptions for a surviving spouse or civil partner of a deceased investor.

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

Find ISA managers approved by HMRC from October 2014.

• From: HM Revenue & Customs
• Updated: 2 April 2024

Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.

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

What information needs to be on ISA application forms if you're an ISA manager.

• From: HM Revenue & Customs
• Updated: 8 April 2024

Find out about changes to the remittance basis rules from 6 April 2017.

• From: HM Revenue & Customs
• Updated: 31 January 2018

Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.

• From: HM Revenue & Customs
• Updated: 30 April 2024

When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.

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

Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.

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

Find out when investments can be withdrawn and how to close or void a Junior ISA.

• From: HM Revenue & Customs
• Updated: 1 March 2021

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

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

Check if an investor qualifies for an ISA and what to do when an investor dies.

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

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

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

When an Child Trust Fund or Junior ISA can be transferred and what information you need.

• From: HM Revenue & Customs
• Updated: 5 April 2018

Find out about first time residential purchases with funds from a Lifetime Individual Savings Account (ISA) if you’re a conveyancer.

• From: HM Revenue & Customs
• Updated: 28 March 2018

Checks you must make before you open an ISA for an investor.

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