2 cash isa paid in for the last year

jamesd

As masonic wrote, HMRC doesn't get enough data to do anything about it and it's not really in their interest to do it if you fix the problem yourself. There is the potential for abuse that you mentioned, though, and if there were signs of it, HMRC would change the reporting to catch it.

It doesn't appear that HMRC would get the date of first subscription because that's to be space-filled for type Z in the type 2 record. Still, I'm definitely no expert on ISA reporting and I could easily have missed something.

masonic

jamesd said:

It doesn't appear that HMRC would get the date of first subscription because that's to be space-filled for type Z in the type 2 record. Still, I'm definitely no expert on ISA reporting and I could easily have missed something.

If it is a type Z rather than a type F then that would be the case. The type Z criteria are that only replacement subscriptions, APS, and defaulted subscriptions were made. It does explicitly state replacement subscriptions, but does not state subscriptions that were flexibly withdrawn, so it is unclear. You could be right, but that was not how I'd initially interpreted it (it looked more likely a type F with 0 subscriptions would be recorded where subscriptions had been made and then flexibly withdrawn).