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

Draft clause 21

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.

Draft explanatory notes clause 21

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

Sign up for emails or print this page