Policy paper

Individual Savings Accounts: transfer of benefits to surviving spouse or civil partner upon death

This Tax Information and Impact Note is about amendments to the ISA rules to allow the surviving spouse or civil partner to benefit from an additional ISA allowance.

From:
HM Revenue & Customs
Published
20 January 2015

This publication was withdrawn on

This publication was originally archived on 26 March 2015.

Documents

PDF, 570 KB, 4 pages

Details

These regulations amend the Individual Savings Account Regulations 1998 to provide for the spouse or civil partner of a deceased Individual Savings Accounts (ISA) saver to receive an additional ISA allowance up to the value of the deceased바카라 사이트™s ISA savings at the time of death. They also provide that the additional ISA allowance does not count against the surviving spouse바카라 사이트™s/civil partner바카라 사이트™s annual ISA subscription limit.

Updates to this page

Published 20 January 2015

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