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Home / Simons-Taxes / Personal and employment tax / Part E3 Reliefs for investors / Division E3.3 Individual savings accounts

Division E3.3 Individual savings accounts

Personal and employment tax

Division E3.3 Individual savings accounts

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E3.301 ISA鈥攐verview

E3.302 Definitions of ISA terms

E3.303 ISA鈥攅xemption from tax

E3.304 ISA鈥攖ax credits on company distributions

E3.305 ISA鈥攓ualifying individuals

E3.306 Application to open an ISA

E3.307 Types of ISA

E3.308 ISA subscriptions

E3.309 ISA subscription limits

E3.310 ISA management rules

E3.311 ISA鈥攖he former CAT standards and the stakeholder suite

E3.312 Repair of invalid ISA

E3.313 Disregarded closure of cash ISA

E3.315 ISA鈥攕tocks and shares component

E3.316 ISA鈥攃ash component

E3.316A ISA鈥攊nnovative finance component

E3.317 ISA鈥攊nsurance policies

E3.321 ISA manager approval

E3.322 ISA managers鈥攁ppointment of tax representatives

E3.323 ISA managers鈥攚ithdrawal of approval

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

E3.325 ISA transfers

E3.326 ISA managers鈥攖ax claims and liabilities

E3.327 ISA managers鈥攁nnual returns of information

E3.328 ISA managers鈥攁nnual statistical returns

E3.330 ISA managers鈥攔ecords

E3.331 ISA managers鈥攊nformation to be supplied to investors

E3.335 ISA managers鈥攊nformation to be provided to HMRC

E3.336 ISA managers鈥擧MRC inspection of records

E3.337 ISA managers鈥擧MRC tax assessments

E3.338 ISA managers鈥攖axation of invalid insurance policies

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