Annual Returns and Claims for ISA managers
ISA managers are required to make an annual return and claim to HM Revenue and Customs. In addition, managers may also make interim claims, for one or more tax months within a tax year.
PEPs became ISAs on 6 April 2008. However, PEP managers are required to make a final annual return and claim (for the tax year ended 5 April 2008) to HM Revenue and Customs.
ISA annual returns and claims must be submitted on forms ISA14. Interim claims must be submitted on forms ISA10. The final PEP return and claim must be submitted on form PEP14.
These documents are available in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer.
Annual returns and claims must be completed and returned to Savings Schemes Office by 5 October following the end of the tax year to which they relate.
If you have any general queries about annual returns and claims or interim claims, phone 0151 472 6110/6161.
