Account investor, meaning

Account investors

Account manager

Appeal against withdrawal of HMRC's approval

Bulk transfer of accounts

Ceasing to act

Ceasing to qualify

Exception from duties to deduct tax

HMRC's approval

Information to be given to investor

Insurer-managers, special requirements

Liabilities for and reliefs from tax, acting on behalf of investor


Records to be kept by

Repayment of tax

Returns and claims

Returns of information

Tax representatives, appointment of

Transfers of accounts

Withdrawal of HMRC's approval

Account, meaning

Administration of tax

Adult ISAs

Application to open

Ceasing to be eligible individuals

Qualifying adult ISAs

Qualifying individuals

Subscription limit


Withdrawals and closures


Account manager, withdrawal of HMRC's approval


Application to subscribe to

Assessments for withdrawal of relief and recovery of tax

Availability to UK residents

Bulk transfer of accounts

Capital gains tax

Cash NISAs

Alternative finance arrangements/alternative deposit arrangements

Budget 2015

Building societies/credit unions and authorised banks

Connected accounts

Depositary interests

National Savings &Investments

National Savings Bank

Stakeholder products

Ceasing to be entitled to relief

Closure of cash account prior to opening same type of account


Defaulted cash account subscriptions

Defaulted investment subscriptions

Dormant accounts

Exemption from tax of income and gains

Exemptions from tax


Repayment claims

Withdrawal of exemption for chargeable events

Flexible account

General conditions for accounts and subscriptions to

General investment rules


Incompatible accounts, repair of


Account investors, to be given to

Investor to

Manager, to be provided by

Returns of

Inherited ISAs

Additional information





Subscription limit exception

Innovative Finance ISAs

General conditions

Qualifying investments

Insurance companies

Insurance policies

Cash deposits

Stocks and shares


Interest on cash deposits held under stocks and shares component

Invalid accounts, repair of

Investment rules generally

Investor ceasing to qualify

Junior ISA accounts

Conditions for application to open

Contracts entered into or on behalf of child age 16 or over

Inalienability of

Looked after children


Permitted withdrawals

Registered contact

Regulations not applying

Repair of invalid accounts

Subscriptions to

Terminally ill child, permitted withdrawals


Junior ISAs

Application to assume responsibility

Application to open

Children in care

Eligible child

Looked after children

Named child

Parental responsibility

Qualifying junior ISAs

Registered contact

Responsible person

Share Foundation

Subscription limit


Withdrawals, permitted

Keydata Investment Services Ltd

Keydata investments

Lehman Brothers investments

Lifetime ISAs

Exempt withdrawals


Information requirements enforcement

Non-exempt withdrawal

Opening and saving



Bulk transfers

Ceasing to act

Ceasing to qualify


Information to be given to account investors

Reporting requirements

Transfers between cash ISAs

Transfers between junior ISAs

Transfers to stocks and shares ISAs

Withdrawal of approval

Maxi-accounts, mini-accounts and TESSA only accounts at 6 April 2008


Mental disorders, applications on behalf of sufferers

Qualifying accounts generally

Qualifying individuals who may invest

Qualifying investments


Cash component


Insurance component

Stocks and shares

Repayments in respect of tax

Annual returns and claims

Interim claims

Returns and claims by account managers

Statistical information to be provided

Stocks and shares NISAs

Brought to listing under public office

Changes to investments

Depositary interests

Gilt-edged securities

Investment trusts, shares in

Life insurance policies

Listed on recognised stock exchange

Loan stocks or similar securities

Multilateral organisations, securities issued by

Non-UCITS retail scheme, units or shares in

Personal equity plans, investments held in

SAYE option schemes, shares under

Undertakings in collective investment transferable securities (UCITS)

Subscription limit

Additional permitted subscription to a junior ISA

Adult ISAs

Cash account subscriptions, defaulted

Compensation, subscriptions of

Defaults by ISA managers

Dormant accounts


Investment account subscriptions, defaulted

Junior ISAs

Keydata Investment Services Ltd

Subscription limits

Subscriptions disregarded for subscription limits


Information to be provided

Single subscription


Adult ISAs

Junior ISAs

Managers duties

SAYE share option schemes, from


Adult ISAs

Junior ISAs