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ISAs: HMRC guidance

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HMRC’s ISA Bulletin number 45 lists the main changes reflected in revised guidance notes to be published on HMRC’s website.

HMRC has also published guidance on the circumstances in which amounts can be paid into an ISA without counting towards the subscription limit. These include the default or failure of a cash ISA manager and the receipt of compensation in relation to investments in stocks and shares ISAs.

Update (12 September)

HMRC has published the revised guidance notes for ISA managers.