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Checks you must make before you open an ISA for an investor.
Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.
Find out about first time residential purchases with funds from a Lifetime Individual Savings Account (ISA) if you’re a conveyancer.
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
How to manage an ISA scheme and the rules you need to follow.
Find out what a Junior ISA is and how to manage applications.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
Check if an investor qualifies for an ISA and what to do when an investor dies.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
The rules on subscriptions and how to repair a Junior ISA 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.
Guidance for Child Trust Fund (CTF) providers on how to operate a Child Trust Fund scheme.
Tax treaties and related documents between the UK and Gibraltar.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Don’t include personal or financial information like your National Insurance number or credit card details.
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