Policy paper
Income Tax: extending Individual Savings Account tax advantages after the death of an account holder
This applies to individuals administering the estates of deceased Individual Savings Account (ISA) savers and beneficiaries of these estates.
Documents
PDF, 46.1 KB, 2 pages
This file may not be suitable for users of assistive technology.
Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email
different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
PDF, 92.1 KB, 2 pages
This file may not be suitable for users of assistive technology.
Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email
different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Details
This legislation will allow the ISA savings of deceased individuals to continue to benefit from income tax and capital gains tax advantages, where these savings are retained in an ISA.
Updates to this page
Published 9 December 2015