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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.3 Individual savings accounts /ISA managers / E3.324 ISA managers making bulk transfers or ceasing to act

E3.324 ISA managers making bulk transfers or ceasing to act

Personal and employment tax

An account manager who wishes to make a 'bulk transfer of accounts' or to cease to act as an account manager must notify HMRC and the investor of that intention at least 30 days before the proposed date of transfer or cessation¹.

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B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

D3.410 Benefits provided by close companies to participators

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C3.1706 PPR relief where there is job-related accommodation