When you need to make a return

You must make a return of information to HMRC within 60 days of either of the following reporting dates:

• 5 April of each year (returns will therefore need to be made by 4 June)
• the date you cease to qualify, or act, as an Individual Savings Account (ISA) manager

At the end of February of the tax year in which the return is due, HMRC will send you a reminder of your obligation to make a return for that tax year.

What period you need to cover

You must cover the period from either the date of your approval to act as an ISA manager or the last reporting date, whichever is later.

What you must report on your return

You must report details of all ISAs and Junior ISAs you managed during the return period, including:

• ISAs opened with funds transferred from a matured Child Trust Fund (CTF) account when no instructions were given by the account holder when they reach age 18
• ISAs transferred in
• all current year subscriptions made to you for partial transfer in, where current year subscription information has been provided by the previous manager
• all current year subscriptions made to you for partial transfer out — you will not need to report these if you have no remaining current year subscriptions and have given current year subscription information to a new manager
• ISAs that have been closed

You should not include details of ISAs transferred out in full, made void, or not proceeded with or cancelled within 30 days of opening in the return period.

If an investor holds more than one ISA with you, then you must report details of each ISA separately.

If you have any ‘continuing accounts’ of deceased investors, you must continue to report these ISAs using the deceased investors’:

• name and address
• date of birth
• National Insurance number

Reporting requirements for cryptoasset Exchange Traded Notes (cETNs) and Long Term Asset Funds (LTAFs)

You must correctly record:

• cETNs held within Innovative Finance ISAs
• LTAFs held within stocks and shares ISAs

LTAFs held in an Innovative Finance ISA immediately before 6 April 2026 should be treated as stocks and shares ISA investments from this date.

ISAs that contain matured funds from a CTF

For returns that include ISAs opened with matured funds from a CTF (when no instructions were given by the account holder when they become age 18), you must include either the:

• unique reference number for the child trust fund
• account holder’s National Insurance number

The return of ISA information must include an indicator that the ISA account represents a matured CTF account that was opened without instructions from the CTF account holder. There are 2 ISA types:

• ISA Type S — a stocks and shares ISA with investments from a matured CTF account
• ISA Type T — a cash ISA with cash from a matured CTF account

Lifetime ISAs

You must not include Lifetime ISAs on the ISAComm100 return of ISA account information.

Lifetime ISAs are reported on the Lifetime ISA Application Programming Interface (API). The latest version of the Lifetime Allowance App technical specifications is available on the developer hub.

More information on the content of the API reports is available in digital reporting for Lifetime ISAs.

How to make returns of information

You can submit returns of information on either the:

• ISA electronic flat text specification
• HMRC spreadsheet

Returns must conform to the specification and format described in this document. If your return does not conform to this specification, it may be rejected. In this case, you may be regarded as either having failed to make a return or as having made an incorrect return.

HMRC spreadsheet

Instead of creating a flat text file in accordance with the ISA Electronic Flat Text File specification, you may make a return on the HMRC spreadsheet.

Conditional formatting

The spreadsheet template has conditional formatting that detects when specification requirements have not been met.

If you try to enter data in a protected field or use the wrong formatting, a pop-up message or highlighted fields will alert you. You should refer to the guidance and re-enter the data correctly. Do not submit the spreadsheet until the issues are fixed.

The conditional formatting does not check the accuracy or suitability of the data you’re returning. The return may still fail when processed by HMRC.

Submission of returns

You will find details of how to submit your return in the notice we issued to you.

You can email tpi.c@hmrc.gov.uk for simple enquiries such as:

• checking if your return been received
• checking if your return passed or failed
• changing contact details

To request an additional sub number, closure of an existing sub number or for questions about submitting your return, email: DA.Enquiries@hmrc.gov.uk.

Penalties

You may be given a penalty under Schedule 23 of the Finance Act 2011 if you:

• fail to make a return of information
• make an incorrect return