ISAs: guide to additional permitted subscription allowance
Obtaining additional ISA allowances following the death of your spouse or civil partner
Since 3 December 2014, where a person holding an ISA dies and that person was married or in a civil partnership, the surviving spouse/civil partner is entitled to an extra ISA allowance equal to the value of the ISA(s) held by their spouse/civil partner (even where the spouse/civil partner does not actually inherit the ISA). This is referred to as the Additional Permitted Subscription (APS) allowance.
The attached leaflet is available for use by all members and can be saved, printed or copied as required.