Guidance

Submitting annual returns of statistical information for ISA managers

Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.

• From: HM Revenue & Customs
• Published: 24 February 2020
• Last updated: 6 April 2024 — See all updates

ISA statistical information returns

As an ISA manager, you need to make an annual return of statistical information to HMRC within 60 days of either the:

• 5 April of each year (the return must be made by 4 June)
• date you cease to qualify or act as a manager

What period is covered

The information needed is the later of the period from the:

• date you began to manage Individual Savings Accounts (ISAs)
• last reporting date

What must be returned

You must report details for all ISAs to which subscriptions have been made during the year.

You should include ISAs which were transferred in or closed prior to the reporting date.

You must exclude:

• ISAs made void, or not proceeded with or cancelled within 30 days of opening prior to the reporting date
• ISAs whose current year subscriptions were transferred out prior to the reporting date

You must report the total number of ISAs to which subscriptions have been made in the year, broken down into:

• the number of stocks and shares ISAs and the total amount subscribed in the year
• the number of cash ISAs and the total amount subscribed in the year
• the number of Innovative Finance ISAs and the total amount subscribed in the year

Enter £0.00 if withdrawals are equal to or greater than subscriptions.

For each flexible ISA included, the amount subscribed should be the total subscriptions in the year less any amounts withdrawn.

This is disregarding any:  

• additional permitted subscriptions 
• defaulted cash subscriptions 
• Help to Buy ISA reinstatement subscriptions 

Find out more about: 

• rules on ISA subscriptions 
• managing additional permitted subscriptions 
• Lifetime ISA withdrawal after the failure of a first time residential purchase.

The form also includes statements of income for Stocks and Shares, Cash and Innovative Finance ISAs, previously reported to HMRC on the ISA14 annual claim form.

Where an ISA has been transferred in, you must report subscriptions made to the old ISA manager in the period of return.

For stocks and shares ISAs, you must return the aggregate market value of investments under your management, together with separate figures for:

• qualifying shares listed on a recognised stock exchange (including shares which are dual listed on a recognised stock exchange and listed or traded on another market)
• shares admitted to trading on a recognised stock exchange in the European Economic Area (EEA)
• qualifying securities issued by such a company where:
  • the securities
  • the shares in the company issuing the securities
  • the company issuing the securities is a 75% subsidiary of a company whose shares

are officially listed on a recognised stock exchange — included here will be securities of investment trusts that are so listed

• qualifying securities issued by a company where:
  • the securities
  • the shares in the company issuing the securities
  • the company issuing the securities is a 75% subsidiary of a company whose shares

are admitted to trading on a recognised stock exchange in the EEA. Included here will be securities of investment trusts that are so admitted:

• gilts
• units in qualifying authorised unit trusts
• shares in qualifying open-ended investment companies
• shares in qualifying investment trusts
• units and shares in qualifying non-UK collective investment schemes
• the surrender value of qualifying policies of life insurance
• cash
• the total aggregate market value of all investments held in the ISAs

For cash ISAs, you must return the aggregate market value of investments under your management, together with separate figures for:

• the surrender value of qualifying policies of life insurance
• cash, including cash in share and deposit accounts
• the total aggregate market value of all investments held in the ISAs

Any investment represented by Depository Interests (DI) should be included in the category representing the underlying investment. For example, the market value of a DI representing qualifying shares should be included in the total for qualifying shares.

For Innovative Finance ISAs, you must return the aggregate market value of investments under your management, with separate figures for :

• the outstanding principal balance of peer-to-peer loans under management (the amount of the investment owing to the account investor at any time)
• the outstanding principal balance of crowdfunding debentures under management (the amount of the investment owing to the investor at any time)
• cash

All valuations must relate to the value at 5 April in the year of return.

How to make a return of statistical information

You must make a single combined return of all ISA income, subscriptions and market value details to HMRC on the ISA Stats form.

You can post the return to HMRC at the address shown on the form. You can also send it by email to: [email protected]

How to complete ISA Stats return

You must complete all boxes. Enter a zero in any boxes which do not apply.

ISA manager’s details

You must enter the following details:

• your ‘Z’ reference, allocated by HMRC
• your full name
• the tax year in which the end of the return period falls, in the format YYYY

Statement of income for stocks and shares ISAs

Enter the statement of income, rounded up to the nearest pound. Include investments with a payment date during the tax year.

The breakdown must include:

• Box I01 — Dividend distributions (do not include equalisation for group 2 units received from an authorised unit trust)

• Box I02 — Interest distributions

• Box I03 — Interest on cash on deposit

Stocks and shares ISAs — market value details

Enter the total market value, rounded up to the nearest pound. Include all investments held under your management on 5 April.

The breakdown must include:

• Box V04 — Qualifying shares

• Box V04a — Qualifying shares traded on a recognised stock exchange in the EEA

• Box V05 – Qualifying securities, to include:  

  • securities 
  • shares in the company issuing the securities 
  • company issuing the securities is a 75% subsidiary of a company whose shares are officially listed on a recognised stock exchange (include securities of investment trusts)
• Box V05a — Qualifying securities traded on a recognised stock exchange in the EEA 
• Box V06 — Government Securities 
• Box V07 — Units in qualifying authorised unit trusts 
• Box V08 — Shares in qualifying open-ended investment companies 
• Box V09 — Shares in qualifying investment trusts 
• Box V10 — Units and shares in qualifying non-UK collective investment schemes 
• Box V11 — Surrender value of policies of life insurance 
• Box V12 — Cash on deposit
• Box V13 — Total of boxes V04 to V12

Statement of income for Cash ISAs

Enter the statement of income, rounded up to the nearest pound. Include investments with a payment date during the tax year.

The breakdown must include:

• Box I04 — Interest distributions

• Box I05 — Interest on cash on deposit

• Box I06 — Bonuses paid (not Lifetime ISA government bonuses)

Cash ISAs — market value details

Enter the total market value, rounded up to the nearest pound. Include investments held under your management on 5 April.

The breakdown must include:

• Box V14 — Surrender value of life insurance policies

• Box V15 — Other investment products — enter £0.00, as you no longer need to complete this box

• Box V16 — Cash (including cash in share and deposit accounts)

• Box V17 — Total of boxes V14 to V16

Statement of income for Innovative Finance ISAs

Enter the statement of income, rounded up to the nearest pound. Include investments with a payment date during the tax year.

The breakdown must include:

• Box I07 — Interest payments

• Box I08 — Interest on cash on deposit

Innovative finance ISAs market value details

Enter the total market value, rounded up to the nearest pound. Include investments held under your management on 5 April.

The breakdown must include:

• Box V18 — outstanding principal balance of peer-to-peer loans

• Box V19 — Cash on deposit

• Box V20 — outstanding principal balance of crowdfunding debentures

• Box V21 — the total of boxes V18 to V20

Submission of annual returns of statistical information

If you do not submit your return of information by 4 June, you will be sent a reminder. No claims for payment made after this date will be processed by HMRC until you submit your return. Read amending information submitted for more information.

You can continue to make Government Bonus claims due on your Lifetime ISAs.

Penalties

You may be issued a penalty under Schedule 23 FA 2011 if:

• you fail to make a return
• you make an incorrect return

Published 24 February 2020
Last updated 6 April 2024 + show all updates

1. 6 April 2024

   The worked examples have been removed from this guide.

2. 24 February 2020

   First published.