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Marriage Allowance on the death of a spouse Under the Marriage Allowance rules, an individual can transfer 10% of their personal allowance to a spouse or civil partner where the recipient is neither a higher or additional rate taxpayer. H����n�@���)�2\��� E��C�T�� xref
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On death, the Isas can be transferred to the surviving spouse, and can continue to be held in the Isa wrapper for the rest of the surviving spouse's lifetime. 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 … 0000001138 00000 n
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B�����7f0\f��>f�Ί��u��_�]�����+ �#� ~��2�2���`�2�0�F��Я�� m. $m@��(����ȹ����ٓɐ����j�*�'��,�g�.�ټ��ՠ�{��f�ϣ��J���`6�h@6���iq ���3�3O�P`�`��� ���fI�W��+��V7�cT The term for transferring a deceased person’s ISA is called an Additional Permitted Subscription Allowance (APS). This means that the deceased’s spouse will be entitled to an additional ISA allowance equal to the value of the deceased’s ISAs at the date of his death. 0000007365 00000 n
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3��LA�0G�#�EЋ�A/B���[�o��D/%�K䗎���/��tS�)�n�ZE� If a person’s spouse or civil partner died on or after December 3 2014, they’ll receive an additional ISA allowance equal to the value of their ISA savings at the time of their death. 0
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For couples who are eligible, using the allowance could bring tax savings of up to £230 per year. 0000009926 00000 n
Any ISA funds transferred as an ASP retain their tax-free status and are a one-off ISA allowance that is granted to the spouse or civil partner. 324 0 obj
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�^TU�n�! Transfer of ISA allowances to a surviving spouse Since 6 April 2015 it has been possible for a deceased person’s ISA allowance to be transferred to his surviving spouse or civil partner.
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