Obligation to File Annual Report
In terms of rule 5 of the Individual Savings Account Rules (SL 123.164), every payor of investment income arising from an individual savings account (ISA) has an obligation to file an annual report with the Commissioner for Revenue by 31 January of the following year for which the return has been made.
Required Format and Submission of Annual Report
The Office of the Commissioner for Revenue has produced a document that provides guidance on the details and format that should be used to submit the Individual Savings Account report to the Office of the Commissioner for Revenue.
Your data is to be completed and submitted to the CFR by not later than 31st January following the year for which the payment has been made.
Click on the following link to access the full report.