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• Individual Savings Accounts (ISAs)

  Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs.

  • Overview

    You can save tax-free with Individual Savings Accounts (ISAs). In the 2025…

  • How ISAs work

    There are 4 types of Individual Savings Accounts (ISA): cash ISA stocks…

  • How to open an ISA

    You can get an Individual Savings Account (ISA) from: banks building…

  • Withdrawing your money

    You can take your money out of an Individual Savings Account (ISA) at any…

  • Transferring your ISA

    You can transfer all or part of the savings in your Individual Savings…

  • If you move abroad

    If you open an Individual Savings Account (ISA) in the UK then move abroad…

  • If you die

    Your ISA will end when either: your executor closes it the administration…

  • Inheriting an ISA from your spouse or civil partner

    ISA savings go to the named beneficiary in the will. If your spouse or…

• Mental Capacity Act 2005, Deprivation of Liberty Safeguards Assessments (England) - 2015 to 2016

  Annual official statistics report on applications for Deprivation of Liberty authorisations.

  • Updated: 28 September 2016
• Automatic Exchange of Information if you have an account

  Find out what information you may be asked for by your account provider and how that information is shared.

  • Updated: 23 October 2025
• HMT Exchange Equalisation Accounts

  The Exchange Equalisation Account (EEA) is the account that holds the UK's reserves of gold, foreign currencies and International Monetary Fund (IMF) Special Drawing Rights (SDRs).

  • Updated: 15 October 2021
• Submit accounting period information for a Reserved Investor Fund

  Use this service to send accounting period information to HMRC if you are an agent or organisation.

  • Updated: 29 August 2025
• How interest is calculated - Plan 2

  Find out how interest is calculated and applied if you have a Plan 2 student loan, as well as previous interest rates.

  • Updated: 16 September 2024
• Gilt-edged securities exempt from Capital Gains Tax

  Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.

  • Updated: 20 May 2025
• Check the recognised overseas pension schemes notification list

  Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).

  • Updated: 2 February 2026
• Offshore disclosure facilities

  Find out how to disclose and make payments for your offshore investments and assets using the Worldwide Disclosure Facility.

  • Updated: 19 January 2018
• How to manage ISA subscriptions

  Check the rules on Individual Savings Account (ISA) subscriptions and what counts towards the subscription limit if you're an ISA manager.

  • Updated: 18 September 2025