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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鈥檙e a conveyancer.
How to manage an ISA scheme and the rules you need to follow.
Check if an investor qualifies for an ISA and what to do when an investor dies.
Find out about changes to the remittance basis rules from 6 April 2017.
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
Find out what a Junior ISA is and how to manage applications.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Tax treaties and related documents between the UK and Gibraltar.
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.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
January 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Find out what to do when investors want to close or cancel their Lifetime ISA.
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鈥檙e an Individual Savings Account (ISA) manager.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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