½Û×ÓÊÓÆµ

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.3 Individual savings accounts /ISA managers / E3.322 ISA managers—appointment of tax representatives
Commentary

E3.322 ISA managers—appointment of tax representatives

Personal and employment tax

From 6 April 2024 an account manager who falls within head (f) in E3.321 above must meet one of the following three requirements1.

The first requirement is that a person who falls within ITTOIA 2005, s 698(2)(b) is for the time being appointed by the account manager to be responsible for securing the discharge of the duties of the account manager under the ISA regulations and his identity and the fact of his appointment have been notified

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 14:56