Within 60 days of the end of the tax year (ie by 4 June), the account manager must make a return on form ISACOM100(OCR), on an HMRC spreadsheet, or on magnetic or optical media, of information regarding each ISA managed by him in the tax year ended on the previous 5 April, other than accounts transferred in full to other account managers. A similar return has to be made within 60 days of ceasing to act or qualify as an account manager. With effect from 6 April 2018, HMRC is empowered to authorise and extension of time limits for returns1.
The information detailed below must be supplied in respect of each account2.
As regards the investor, the following information is required3:
(a) the investor's full name
(b) the address of the investor's permanent residence, including the post code
Web page updated on 17 Mar 2025 13:39
