Details.
An ISA in which money is invested in qualifying investments, including cash, authorised funds, investment trusts, listed shares, certain unquoted shares, warrants, futures, options and public debt securities. Money must be made available on request within 30 days, although a loss of interest penalty may apply. Interest, dividends and capital gains within the ISA are not taxed, and there is no need to report this income or trading activity to HMRC.