Policy papers and consultations

This tax information and impact note is about the reduction in charges for unauthorised withdrawals from Lifetime ISAs during the period 6 March 2020 to 5 April 2021.

• From: HM Revenue & Customs
• Updated: 25 March 2021

• Lifetime Individual Savings Account: Reduction of withdrawal charge in response to coronavirus (COVID-19)

  Who is likely to be affected Lifetime ISA (LISA) investors banks, building…

This Tax Information and Impact Note is about changes to subscription limits for Child Trust Funds and Junior Individual Savings Accounts from 6 April 2020.

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

• Child Trust Funds and Junior Individual Savings Accounts subscription limit changes from 6 April 2020

  Who is likely to be affected Those who are likely to be affected are:…

This tax information and impact note details the increases in the amount that can be saved annually into a Junior Individual Savings Account (ISA) from 6 April 2019.

• From: HM Revenue & Customs
• Updated: 22 February 2019

• Increasing the Junior Individual Savings Account subscription limit for 2019 to 2020

  Who is likely to be affected Children with a Junior Individual Savings…

This Tax Information and Impact Note explains the reduction in starting rate for savings to 0% and increase the starting rate band to £5,000.

• From: HM Revenue & Customs
• Updated: 19 March 2014