HMRC has issued guidance outlining the required information and forms that ISA (Individual Savings Account) managers must submit when making interim and annual tax claims. The guidance specifies what documentation and data points are necessary to support these claims and which official forms must be used for submission. This applies to all financial institutions and providers managing ISA accounts on behalf of customers. The guidance ensures standardised reporting and compliance with tax requirements across the ISA management sector.
Source: HMRC (GOV.UK) – Read the original