Guidance for ISA and PEP Managers
These notes provide general guidance for ISA and PEP managers on how to operate the ISA and PEP schemes. They replace all previous HM Revenue & Customs guidance.
The notes are not binding and do not affect any person’s right of appeal. Nor are they a full statement of the law as it applies to ISA managers. ISA managers should refer to the relevant legislation where appropriate.
Unless stated to the contrary all statutory references are to The Individual Savings Account Regulations 1998 (Statutory Instrument 1998 Number 1870).
These notes are available PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer.
