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Use this guidance to find out what you need to provide and how to make a return of information.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
Find out about first time residential purchases with funds from a Lifetime Individual Savings Account (ISA) if you’re a conveyancer.
Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
Checks you must make before you open an ISA for an investor.
Check if an investor qualifies for an ISA and what to do when an investor dies.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
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.
Tax treaties and related documents between the UK and Gibraltar.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
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.
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.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
The rules on subscriptions and how to repair a Junior ISA if you're an ISA manager.
Don’t include personal or financial information like your National Insurance number or credit card details.
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