Within 60 days of the end of the tax year (ie by 4 June), the account manager must make a return on form ISACOM100 (OCR) of statistics in respect of all ISA accounts managed by him in the tax year ended on the previous 5 April. A similar return has to be made within 60 days of ceasing to act or qualify as an account manager1. Separate statistics have to be provided for each account. Note that from 6 April 2008 statistics that were formerly provided on a quarterly basis are now to be returned on an annual basis.
Stocks and shares accounts
The return has to show the aggregate amounts of the market values at 5 April (or the end of the period of the return if it is for less than a full year) of all investments held in the stocks and shares accounts
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