Individual savings account

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Funds can be used to buy a first home with the government bonus at any time from 12 months after opening the account, and can be withdrawn from the Lifetime ISA with the government bonus from age 60 for use in retirement. The government will set the limit for property purchased using Lifetime ISA funds at £450,000. ... People can continue to open a Help to Buy: ISA until November 2019, as planned. They can also choose to open a Lifetime ISA, but will only be able to use the government bonus from one of their accounts to buy their first home. During the 2017-18 tax year, those who already have a Help to Buy: ISA will be able to transfer the savings they have built up into the Lifetime ISA and still save an additional £4,000.

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inheritance tax treatment as all ISAs. Upon the death of the account holder, the funds will form part of the estate for inheritance tax purposes. Their spouse or civil partner can also inherit their ISA tax advantages and will be able to invest as much into their own ISA as their spouse used to have, on top of their usual allowance. ... 1.22 The government will also explore with the industry whether there should be the flexibility to borrow funds from the Lifetime ISA without incurring a charge if the borrowed funds are fully repaid; for example, some US retirement plans allow 50% to be borrowed up to a maximum of $ 50,000.

1179:(Individual Savings Plan, PIR) (Italy) has an annual contribution limit of €30,000 and a lifetime contribution limit of €150,000. The tax advantages are lost if money is withdrawn within 5 years. 70% of the investment must be in shares of companies with a presence in Italy and within that, 30% must be in shares of small or medium enterprises; these requirements can be addressed by investing in a PIR-compliant fund. The PIR was introduced in 2017 1000:

person can withdraw an unlimited amount of money from an account and return up to that amount within the same tax year without it counting against the annual subscription limit. A person with £100,000 of past year money could withdraw say £90,000 on 15 April and redeposit it as desired within the tax year. If a transfer is done the firm receiving the transfer is told only the amount of current year allowance available to be used, if any.

523:(FSCS) protection (but client money with £50,000 protection or unprotected money is also permitted; the providers are required to make the protection clear). These are normally offered by banks and building societies but investment firms can also offer them. It is mandatory that money held in a cash ISA be made available on request within 15 days but it is permitted to have a loss-of-interest penalty for this, and this is how 1004:

Otherwise all past year money would have to be replaced before any current year money would count as being replaced, due to the rules that current year money is the first withdrawn and last replaced. Past year money does have to be replaced before being transferred in the usual ISA transfer way, it must not be directly placed into the new account or it would count as a new current year subscription instead of a replacement.

1166:(Individual Investment Account, Russia) has an annual contribution limit of RUB 1,000,000. The tax advantages are lost if the account is closed in the first three years. Investments are restricted to securities listed on Russian exchanges. Investors can choose between a 13% tax deduction on contributions to the account or tax-free withdrawal on account closure. 1082:

instead. In the current transition period existing customers may be able to hold a mixture of commission paying investments and the "clean" versions that do not pay commission, perhaps paying a platform fee only for the clean portion. Some providers have chosen to be clean only. Some commission may be rebated to customers but this is not required.

1156: 1054:-listed shares in a stocks and shares ISA, some of which qualify for business relief; in this way a stocks and shares ISA portfolio consisting of these securities can be gifted without being subject to Inheritance Tax, provided the qualifying securities have been held for at least two years upon death. 1103:

desiring direct share investments more than fund investments. Dealing charges for shares are normal even from providers that do not charge for fund transactions. Firms that primarily focus on fund transactions tend to have higher share dealing charges than providers specialising in share transactions.

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another cash ISA manager. If the transfer is from cash to another type the transfer can be partial but must be to either the first ISA of the year of that type or to the one already used for current year money. After the transfer to the other type the money counts against its limit, not the cash limit.

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From autumn 2015, savers can receive a bonus payment from the government towards their deposit for a first home if they satisfy certain conditions and have saved in a Help to Buy: ISA ... Where an ISA manager's systems offer a number of products within a single ISA wrapper/account, HMRC do not expect

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and a self-select ISA provider. These are merely marketing terms used by stocks and shares ISA providers to distinguish the type of business that they tend to seek. Firms favouring collective investment business will often call themselves fund supermarkets, while firms who focus on share dealing will

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For deaths of ISA investors on or after 3 December 2014, the surviving spouse or civil partner can apply for an increased ISA allowance in the form of an Additional Permitted Subscription. This allowance is separate from the normal annual allowance, and is based on the value of the deceased's ISA; it

966:

When transferring it is still necessary to comply with the rule that you can have only one cash ISA manager and one S&S ISA manager in use at the same time with money paid in from the current tax year. Transfer of cash ISA money paid in during the current year must be all of the money if it is to

807:

For example, current year cash ISA subscription money can be held in a help to buy account, instant access accounts, fixed rate accounts, variable rate accounts and deposit accounts with the same cash ISA manager in the same overall ISA even though this is five or more accounts. None could be held in

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Each child ISA has a single registered contact, a person with parental responsibility. From age 16 a child can register to be their own contact and this registration cannot normally be reversed. Except in that case and adoptive parents registering, the previous registered contact will be contacted to

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it was announced that a lifetime ISA (LISA) would be introduced from 6 April 2017 as a more flexible way to save for both home purchase and retirement. Only those aged 18 to 40 can open an account, and at the end of the tax year (or when used for purchase) a 25% bonus on contributions of up to £4,000

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announced in the March 2014 Budget that the adult ISA limit would be increased to £15,000 from 1 July 2014, and the Junior ISA limit to £4,000. From that date savers were allowed to invest the full amount as cash or stocks and shares, or a mix of both. Savers are also able to switch stocks and shares

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For some time there were Mini ISAs, Maxi ISAs and TESSA-only ISAs. A Mini ISA could hold cash OR stocks, potentially many if operated by a fund house or platform, while a Maxi ISA could hold cash AND stocks. Any UK resident individual aged 18 or over could invest in one 'maxi' ISA per year, with both

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This process of closing one cash ISA and withdrawing the money in order to open a second ISA is known as a self-transfer. Patrick O'Brien, spokesman for HMRC, says: 'A single self-transfer is allowed within the ISA rules so this is not a breach at all.' ... when you transfer your current year's cash

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The Flexible ISA Features are optional add-on feature introduced from 6 April 2016 for any adult ISA type that allow withdrawing cash and redepositing it in the same tax year. Providers are not required to implement the flexibility features and do not have to implement them all if they allow some. A

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Before transferring stocks from one ISA manager/platform/provider to another it is worth checking that the new provider will accept all the stocks held in your ISA. Providers have different criteria for deciding if a particular stock can or cannot qualify for ISA status within their platform and you

778:

A British ISA was announced by the government in its Spring Budget 2024 with an annual allowance of £5,000 to be used only towards investment in UK companies. It is expected that the £5,000 annual subscription will be in addition to the current £20,000 ISA allowance. The aim of the British ISA is to

502:

A cash ISA can still hold qualifying investments that failed the 5% test for holding within a stocks and shares ISA before 1 July 2014 when the test was removed but this facility was rarely, if ever, made available by a cash ISA provider. Such investments would not be deposits and would not have the

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Stocks and shares ISA fund supermarkets often reduce some or all of the initial and annual charges made by fund houses to below the level paid when purchasing direct from the fund provider, often to zero initial charge. Some providers levy dealing charges even for fund transactions, typically firms

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For current year money you can transfer from a cash ISA to a S&S ISA then withdraw the money from the S&S ISA and redeposit some or all the money into another cash ISA, subject to the annual contribution limit. This allows you to circumvent "new money only" restrictions imposed by some cash

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Unlike an adult ISA a child can only hold a total of one cash ISA and one stocks and shares ISA, including for all money from past years, but transfers of these two accounts can be carried out between providers as for adult accounts. Up to the full JISA limit can be used for any combination of cash

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Junior ISAs were introduced on 1 November 2011 with an initial subscription limit of £3,600, which was increased to £9,000 by the time of the 2020-21 tax year. At age 18 the JISA converts to an adult ISA. Like adult ISAs, JISAs are available in both cash and stocks and shares types. Money cannot be

535:

A help to buy ISA, introduced in 2015, is a form of cash ISA that receives a government bonus if the money is used in paying the deposit on a first home purchase. The usual rule that any number of accounts can be held with the same ISA manager applies, and many providers offered the ability to hold

1710:

HMRC tells us "ISA is the correct term to use in line with HMT Regulations and HMRC Guidelines. NISA is purely a marketing/product/publicity term." ... So from now , I've decided MoneySavingExpert.com is going to revert back to calling it the good old ISA ... and we suspect gradually over the next

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Provided the annual contribution limits are not exceeded significantly HMRC can be expected to forgive one transgression using too many ISA managers/accounts and merely post a letter reminding about the rules after the annual returns from ISA providers reveal the problem. This should not be relied

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Money can also be withdrawn after reaching age 60. A person who is diagnosed with a medical condition giving a life expectancy of under one year can withdraw the full amount including bonus without penalty at any age, using the definition in the similar pension law. Any other withdrawal, including

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a new Innovative Finance Individual Savings Account (ISA) from 6 April 2016 where interest and gains from qualifying peer to peer loans will be eligible for ISA tax advantages ... Peer to peer lending platforms are regulated by the Financial Conduct Authority (FCA) where they carry out activities

1962:

Help to Buy: ISA will be open for new savers until 30 November 2019, and open to new contributions until 2029. Savers will be able to save into both a Help to Buy: ISA and a Lifetime ISA ... During the 2017-18 tax year only, those who already have a Help to Buy: ISA will be able to transfer these

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The transfer must be carried out by the managers. If a saver withdraws the money from the existing manager, the subsequent reinvestment will be treated as a new ISA subscription and is subject to the current year's subscription limit. HMRC allows a single cash ISA self-transfer by withdrawing and

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The Lifetime ISA, announced in March 2016, replaces the HTB ISA. HTB accounts could be opened until 30 November 2019 and contributions can continue until 30 November 2029. An account holder can also have a Lifetime ISA, although the government bonus from only one of the accounts per person can be

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1.18 Where people are diagnosed with terminal ill health, they will be able to withdraw all of the funds (including the bonus) tax-free, regardless of the individual's age. The definition of terminal ill health will be based on that used for pensions. ... 1.19 The Lifetime ISA will have the same

1930:

3.12 The Lifetime ISA ... from 6 April 2017 any adult under 40 will be able to open a new Lifetime ISA. They can save up to £4,000 each year and will receive a 25% bonus from the government on every pound they put in. Contributions can continue to be made with the bonus paid up to the age of 50.

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subscription limits for Individual Savings Accounts (ISAs) from April 2012 will increase to £11,280 (up to half of which can be saved in cash) ... JISAs will be available from 1 November 2011. Children will be able to have one cash and one stocks and shares JISA at any time, with an overarching

1030:

as it is not taxable income. This is a considerable paperwork reduction for active traders or those who may otherwise be required to report their trades because they have total sales value exceeding four times the annual CGT allowance, which outside a tax wrapper would require that all trades be

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standard for ISAs (standing for "Charges, Access, and Terms") to make them easier for inexperienced customers to understand and with the intention that lower costs would attract more investors. The standard does not guarantee the investment performance or that investors would buy or be sold the

77:

Until the lifetime ISA was introduced in 2017, ISAs were not a specific retirement investment, but any type can be a useful tool for retirement planning alongside pensions. On 6 March 2024, Jeremy Hunt announced a British ISA in which investors would be allowed to invest a further £5000 in UK

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If current year money is withdrawn, that money can be used to subscribe to a different type of ISA in the current year without having to replace it into the flexible ISA it was withdrawn from. This is particularly useful if both current and past year money were withdrawn from the same account.

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a year will be paid. The £4,000 is part of the overall ISA annual allowance, not in addition to it. On reaching age 50, no more money can be added to the account and eligibility for the 25% bonus ceases, but the account will still earn interest or investment returns. The accounts have the same

2180:

Investors will be able put their cash into bonds and other debt securities made through p2p and crowdfunding sites within the tax efficient Individual Savings Account (ISA) wrapper from 1 November 2016 ... the 'debenture' i.e the bond must be a 'transferable' security issued by a company or a

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it was normal for S&S providers to be paid by fund managers out of their usual charges, though some may have both explicit dealing charges and collect the commission while others may make charges and refund all commission. This is now prohibited for new customers who must be charged a fee

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Permitted investments are as for cash or S&S ISAs, and as for them any number of accounts is allowed, but only one account can hold current year money. After the account has been open for at least 12 months, the money can be used for a first home purchased with a mortgage and priced up to

1161: 496:, debentures and Eurobonds. Conditional redemption, such as that based on possible future market performance, was acceptable, as was the borrowing company or government redeeming the security early or exercising of options if there are defaults, insolvency risks or covenant breaches. 536:

both HTB and other cash ISA accounts with current year money in them. However, only one HTB ISA in total can be held, so if one wishes to put current year money into the HTB ISA, any other cash ISA current year money will also have to be paid into a cash ISA with the same provider.

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ISA subscription into a stocks and shares ISA, that sum of money is treated for tax purposes as if it had always been put into a stocks and shares ISA. This means that you are considered to have not subscribed to a cash ISA in that tax year – leaving you free to open a new cash ISA

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and stocks and shares ISA subscriptions. An additional adult cash ISA can be held between 16 and 18. In the year in which a child becomes 18 the full adult and child ISA limits can both be used. Unlike adult ISAs a JISA allows transfers from the S&S form to the cash form.

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withdrawn until age 18 unless a terminal illness claim is agreed or following closure of the account after the death of the child. A child can open their own account from age 16, otherwise a person with parental responsibility can do it. They are available to those who are:

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authorisation (and ISA manager status) are eligible to offer IF ISAs; at launch this barred all major existing platforms because they were awaiting authorisation, leaving just eight at the time relatively minor platforms available and 86 awaiting approval. Equity-based

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Transfers between providers are allowed. A transfer from a Cash ISA to another Cash ISA must usually be completed within 15 business days. Any other type of account transfer must usually be completed within 30 days. There are a range of restrictions and workarounds:

681:£450,000; the money is paid to the conveyancer and can be returned to the ISA if the sale does not complete. There are restrictions in place to avoid abuse of the scheme, for instance those who purchase a home with a LISA are barred from renting the property out. 50:) is a class of retail investment arrangement available to residents of the United Kingdom. First introduced in 1999, the accounts have favourable tax status. Payments into the account are made from after-tax income, then the account is exempt from income tax and 1071:

often call themselves self-select ISA providers. A firm can freely offer all types of permitted investment, regardless of its name, and many do. Others choose to offer only collective investment funds. An individual may not be the provider for their own ISA.

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The same rules with respect to subscription limits and transfers are applicable to the IF ISA as other adult ISAs, including the restrictions of current year money going to only one ISA manager, and an unrestricted number of managers for past year money.

57:

Cash and a broad range of investments can be held within the arrangement, and there is no restriction on when or how much money can be withdrawn. Since 2017, there have been four types of account: cash ISA, stocks & shares ISA, innovative finance ISA

1505:

With effect from 6 October 2009, Individual Savings Accounts (ISA) limits will rise to £10,200, up to £5,100 of which can be saved in cash, for those aged 50 and over. The ISA limits will rise to these levels for all individuals with effect from 6 April

1215:(Share Savings Account, ASK) (Denmark) was introduced in 2019. It had an initial annual contribution limit of DKK 50,000, rising to DKK 200,000 in 2022 and is taxed at a reduced rate of 17% on distributions and on capital gains (realised and unrealised). 2202:

from 1 November 2016 to provide that certain debentures issued by companies and charities and offered via an electronic system (including those offered via a crowdfunding platform) can be held in an innovative finance ISA where they satisfy certain

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those who over-subscribe for one year, but not significantly in excess of the annual subscription limits, receive a letter drawing their attention to the ISA rules and advising them no action will be taken unless they over-subscribe in a later tax

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Some accounts were promoted with the implication that the bonus could be put towards the deposit on a house purchase, but the bonus is only available on completion of the sale, and thus normally has the effect of reducing the size of the buyer's

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An insurance component was available in both Maxi and Mini ISAs until the 2005/06 tax year. Collective investment funds that once qualified for this component were reclassified as qualifying for either the Cash or Stocks & Shares component.

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requiring all investment firms who hold any money within stocks and shares ISAs to hold these sums as client money ... allowing investment firms that manage cash ISAs to opt into the CASS regime and elect to hold money in cash ISAs as client

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These restrictions only apply to money paid in during the current tax year. For adult ISAs an unlimited number of ISA managers' accounts can hold money from past years and it can be freely moved between managers using ISA transfer requests.

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The built-in annual "re-registering" of an ISA may attract a fee which may be automatically extracted from an account, though this is normally done only by firms specialising in share deals, not those using funds or both funds and shares.

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Cash can now be held in a S&S ISA even when not intended for investment. There was no specific time limit on how long cash could be held under the old rules, just whether the ISA manager believed the money was being held for future

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The ISA cash component normally has no disclosed charges. The company can make money from the differences between its deposit and lending rates, fees, differences between wholesale and retail deposit rates or other means. For example,

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announced that in future years the limits would rise annually with inflation, rounded to the nearest £120, to ease the arithmetic for those using monthly payment schemes. From 2013 to 2014 the inflation index used was changed from

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investors could be certain (or near certain) of getting back 95 per cent or more of their initial investment. The fund therefore fails the 5 per cent test and is a qualifying investment for cash ISAs, not stocks and shares

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components provided by a single financial institution. Alternatively, a person could invest in two 'mini' ISAs, one for each component. The two mini ISAs could be with two different providers if the investor wished.

74:, was announced by the UK government in the March 2024 Spring Budget. It will have its own separate annual limit of £5,000 (in addition to the current £20,000 limit) to be used only for investment in UK companies. 129:

PEPs became stocks and shares ISAs, with an exemption that allowed them to continue to hold investments that could not be held in a stocks and shares ISA, provided that the investment met the pre-2001 PEP rules.

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It was reported that the scheme – which by mid-2017 had cost taxpayers some £10 billion – had done little to increase the supply of new-build homes, and instead housebuilders had increased prices and thus their

1192:(ISK) (Sweden) is not completely tax-free as there is a 30% income tax on a (low) deemed income, for which the rate is set annually; for example, for 2020 the tax rate will be 0.375% of assets in the account. 172:

CAT standards were discontinued by the Treasury on 6 April 2005 following the introduction of the stakeholder product suite, although existing CAT standard ISAs continued on the same terms and conditions.

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With a few exceptions, such as from an employee share ownership plan, all investor contributions must be in cash, not kind. Adult ISAs are available to UK residents aged over 16, provided that they have a

568: 499:

The S&S ISA had a requirement for a credible possibility of losing at least 5% of the investment, called the 5% test. Investments that failed the test had to be held in a cash ISA instead:

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There are other downsides to the Lisa that could also put off savers. Account holders can only buy a house up to the value of £450,000 and are unable to rent out any home bought using a Lisa.

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No more than the annual amount limit can be paid in and the amount that can be in cash used to be restricted in an adult ISA. Any amount not used for cash can be used in other types of ISA.

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any accounts within another cash ISA elsewhere. The introduction of the help to buy cash ISA made this flexibility within one ISA more significant because it can't use the full cash limit.

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transfers to another type of ISA, incurs a 25% charge. Although the bonus and penalty are both 25%, those who withdraw funds for purposes not listed above will suffer a loss, for example:

1352:

personal pensions are more tax-efficient than individual savings accounts (Isas), but Isas are more flexible. However, a good retirement strategy will include both types of tax wrapper

1224: 798:

The limits are per ISA, not per account, so you can have many accounts with current year money at one manager, all within the same overall ISA. This is sometimes called a "split ISA".

2520: 2495: 1578: 794:(6 April to the following 5 April) which affect the type of ISA that may be opened and the cumulative amount of investment during the course of that year. The key restrictions are: 1121: 656:

including debt securities and bonds became eligible for inclusion provided they are issued by a company or charity. They can be included whether offered via a P2P platform or not.

1169: 2415: 3004: 2689:

allow ISA savers to replace cash they have withdrawn from their account earlier in a tax year, without this replacement counting towards the annual ISA limit for that year.

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Any investments which did not satisfy the 5 per cent 'cash-like' test before 1 July 2014 and are held in a Cash ISA can continue to be held in a Cash NISA after 1 July 2014

715:

However, the government have created a precedent where this penalty charge may be reduced during periods of poor economic outlook and the LISA can effectively be used as a

2136:

As at 30 March 2016, eight firms have been fully authorised to operate P2P platforms. There are a further 86 firms awaiting a decision, of which 44 have interim permission

779:

encourage investment in UK companies, so a number of bespoke rules may be created which will differentiate it from current ISAs, including on transfers and holding cash.

3128: 2193: 761:

are resident and ordinarily resident in the UK, or are a UK Crown servant, married to or in a civil partnership with a Crown servant, or a dependent of a Crown servant.

628:

It is mandatory that money held in a stocks and shares ISA be made available on request within 30 days but it is permitted to have a loss-of-interest penalty for this.

66:). Each taxpayer has an annual investment limit (£20,000 since 2020–21) which can be split among the four types as desired. Additionally, children under 18 may hold a 1622:

The annual limit on individual savings accounts (ISAs) will rise from £7,200 to £10,200 from next month and the limits will increase each year in line with inflation

1134: 3057: 2148: 1874:

the Help to Buy: ISA rules to prevent a customer using the rest of their annual ISA allowance in other cash ISA products available within the same cash ISA wrapper.

1218: 1365: 1182: 181:

In the March 2007 Budget the limits for the 2008/9 tax year were increased. From tax year 2008/2009 the distinction between a Mini and Maxi ISA was abolished.

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the ISA regulations require customers to be able to withdraw or transfer savings within 15 or 30 days (for cash ISAs or stocks and shares ISAs, respectively)

2075: 2651: 594:-quoted and PLUS-traded market segments, but PLUS itself is acceptable; shares in unquoted companies; warrants; futures and options. Since 5 August 2013, 141:, another predecessor of the ISA. New TESSAs could not be created after 5 April 1999, so the required five-year term of all TESSAs ended by 5 April 2004. 2702: 1473: 1374:

The schemes were replaced by Junior Isas in November 2011, which across the board offer better interest rates and a far wider selection of investments.

590:

company shares listed on one of the many recognised stock exchanges. Merely being traded is insufficient, it must be a full listing, and this excludes

1976: 636:

Innovative finance ISAs (IF ISAs or IFISAs) became available from 6 April 2016. They are similar to cash and S&S ISAs but designed to be used for

1694: 1212: 1195: 474:

There was a ban on transferring from S&S ISA to cash ISA. Cash to S&S was allowed from 2008/2009. A JISA could always go in both directions.

1604: 1095:

quoted a 0.8% profit margin on cash held in its Vantage platform in spring 2014. Some providers charge a fee for transferring to another provider.

540:

used for a purchase. Transfers from HTB to Lifetime ISA were allowed from the 2017-18 tax year, with transitional arrangements for that year only.

2979: 2171: 782:

The government launched a consultation on how a British ISA will work, lasting until June 2024. It is not expected to be available until 2025.

1153:

Tax-Free Savings Account (TFSA) (South Africa) has an annual contribution limit of ZAR 30,000 and a lifetime contribution limit of ZAR 500,000

2342: 1331: 1034:

Since the income is not taxable it did not count for age-related personal income tax allowance reduction when that extra allowance existed.

2175: 1682:

The Government is changing the name to reflect the significantly increased limits and flexibility that will be available to account holders

1047: 2294: 2269: 1943: 145:

s were created to allow the original capital (excluding interest) invested in a TESSA (up to £9,000) to be reinvested in a tax-free form.

1131:(PEA) (France) has a lifetime contribution limit of €140,000. The tax advantages are lost if money is withdrawn in the first 5 years 121:

There are four broad types of adult ISA: cash, stocks and shares, innovative finance (including peer-to-peer lending) and lifetime.

470:

Many restrictions were significantly relaxed from 1 July 2014 and the branding "New ISA" was introduced for this batch of changes:

1792: 2901: 1221:(Equity Savings Account) (Finland) was introduced in 2020. It has a lifetime contribution limit of EUR 50,000 and it is tax free. 724: 1444: 3118: 2957: 2010: 1074:

Except for fund houses, it is usual for providers to offer the facility to hold funds managed by many different organisations.

520: 2215: 1013: 1857: 1043: 674: 503:

deposit FSCS protection, they may have the £50,000 investment protection instead, the provider must make the situation clear.

1726: 1411: 731: 447: 103:, a state-owned institution which has in the past offered a range of other tax-free accounts, in addition to its own ISAs. 1758: 1229: 804:

Newly subscribed (paid in) money in the current tax year can only be held in one Individual Savings Account of each type.

1267: 2158:

detailed in Article 36H of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I 2001/544)

985: 138: 96: 1126: 2824: 1261: 1174: 2849: 2368: 1485: 1474:

http://webarchive.nationalarchives.gov.uk/20100407215313/http://www.hm-treasury.gov.uk/d/budget2010_pressnotice2.pdf

477:

Interest on cash in a S&S ISA is no longer subject to a 20% charge. All cash in a S&S ISA is subject to the

2908: 100: 1264:(NISA), a Japanese account with the system modeled after the UK and an annual cumulative limit of 1.2 million yen. 161:

Many equity funds also meet the CAT standards, but the restriction on costs generally means that these funds are

118:, but individuals between 16 and 18 are only permitted to use the adult cash component or can use a Junior ISA. 3036: 2655: 1914: 1280: 1209:-domiciled companies and mutual funds to compound tax-free within the account, with tax payable on withdrawals. 719:. Penalty charges were reduced from 25% to 20% on withdrawals between 6 March 2020 and 5 April 2021 during the 2416:"Chancellor delivers lower taxes, more investment and better public services in 'Budget for Long Term Growth'" 2119: 99:(TESSAs; very similar to a Cash ISA). Other tax-advantaged savings that predate ISAs include many offered by 1247: 1051: 735: 595: 576: 488:

The S&S ISA had a five years remaining at time of purchase restriction on public debt securities such as

3008: 2710: 2315: 649:, although similar to peer-to-peer lending, is not included in the eligible products for this type of ISA. 3123: 2123: 1833: 1730: 1242: 641: 478: 439: 2960:(in Italian). Comitato per la programmazione e il coordinamento delle attività di educazione finanziaria 1826: 1139: 1078: 669: 3113: 2673: 727:. This reduction ensured that savers making withdrawals received the full amount they had deposited. 115: 1187: 1115: 981:

Whether the original contributions were made to a maxi ISA or a mini ISA has no effect on transfer.

624:, some types of insurance policy and other investments that were previously deemed too low in risk. 1727:"PS14/10: Client money held in Individual Savings Accounts and feedback to CP14/9 and final rules" 1339: 3029: 975:

ISAs that will not accept transfers in, provided you have sufficient annual allowance available.

2724: 2677: 2470: 2152: 2053: 1861: 1799: 1762: 1670: 1448: 1307: 1206: 640:

investments, which were not previously eligible to be held in an ISA. Only platforms with full

2194:"Draft legislation: Innovative Finance Individual Savings Account and debt based crowdfunding" 2875: 1698: 2749: 1058:

is available whether or not the surviving spouse or civil partner inherited the ISA assets.

738:

led to calls to introduce a temporary penalty-free period to allow access to these savings.

1205:(Share Savings Account, ASK) (Norway) allows gains and (since 2019) dividends on shares in 637: 92: 8: 3108: 2799: 2149:"Draft legislation: Innovative Finance Individual Savings Account and peer to peer loans" 1609: 1092: 3092: 2393: 2983: 1200: 971:

may have little choice but to liquidate that stock or withdraw it from the ISA wrapper.

720: 591: 1827:"Client money held in Individual Savings Accounts: Feedback to CP14/9 and final rules" 963:

redepositing per year. All current year money must be removed from the source account.

54:

on the investment returns, and no tax is payable on money withdrawn from the scheme.

2774: 2018: 1984: 1452: 1020: 1012:

Interest on cash held in an ISA, including stocks and shares ISAs, is not subject to

51: 2046: 1759:"ISA Bulletin 2: Qualifying investments – db x-trackers – Sterling Money Market ETF" 1300: 755: 621: 602: 581: 489: 442: 107: 30: 2094:"Income Tax: Innovative Finance Individual Savings Account and peer to peer loans" 3086: 2936: 2623: 2598: 2573: 2548: 1548: 1026:

There is no need to report interest or other income, capital gains, or trades to

1019:

Dividends are not subject to additional tax, interest on bonds is not taxed, and

2172:"Treasury to allow bonds and other 'debt securities' for Innovative Finance ISA" 1419: 1386: 988:) is treated as a cash component, and can be transferred to a "normal" cash ISA. 3061: 1766: 1635: 1518: 1335: 716: 606: 519:

An account which enjoys tax-free status, usually deposit accounts with £85,000

493: 458: 166: 165:, which require little management and simply follow a given index, such as the 3102: 2441: 2022: 1988: 1663: 1067: 524: 2466: 1963:

funds into a Lifetime ISA and receive the government bonus on those savings.

2850:"Guidance for ISA managers: additional permitted subscriptions into an ISA" 2295:"Return of Lifetime Isa exit penalty 'will delay house purchases by years'" 646: 587: 2276: 1950: 1918: 1695:"It seems an ISA is nicer than a NISA – so we're going to call them ISAs" 1552: 1492: 1415: 572: 162: 70:, with a different annual limit. An additional type of ISA, called the 1046:

when the account holder dies, if their estate is valued above the IHT

1023:

are not taxed (nor may capital losses be used to offset other gains).

2929: 2343:"Savers should be allowed to raid Lifetime Isas, says their inventor" 653: 610: 561:

Investors' money is invested in 'qualifying investments', which are:

2543: 2541: 1319:

4.30... ISA investments ... must not be used as security for a loan

1251: 1147: 791: 2244: 1061: 481:

client money rules and cash ISA providers can opt in if they wish.

1977:"Help to Buy Isa shambles: so are these accounts still worth it?" 3005:"Share Savings Account (ASK) - The Norwegian Tax Administration" 2538: 1889: 2120:"Statement on peer-to-peer applications for full authorisation" 1255: 1821: 1819: 1711:

year to see everyone else who called it a NISA to retrench too

3058:"Parliament approves proposal for new equity saving accounts" 2216:"How will transferring old ISA funds into a new IFISA work?" 91:

ISAs were introduced on 6 April 1999, replacing the earlier

2197: 2011:"Help to buy has mostly helped housebuilders boost profits" 1816: 1042:

Cash or investments held in ISAs are ordinarily subject to

1027: 42: 36: 124: 2958:"Piani individuali di risparmio (PIR) - Quello che conta" 451: 2262: 2076:"Investors free to put Aim shares into ISAs from August" 137:

The TESSA-only ISA was a type of cash ISA funded from a

1031:

reported even if there is no capital gains tax to pay.

730:£1.5 billion was held in LISA savings in 2022, and the 1366:"Child trust fund savings can be moved to Junior Isas" 465: 2521:"Tax and tax credit rates and thresholds for 2017-18" 2496:"Tax and tax credit rates and thresholds for 2016-17" 1907: 1579:"Tax and tax credit rates and thresholds for 2014-15" 1543: 1541: 1539: 1254:

type is close except for its extra restrictions, and

1106: 153:

In April 1999, the Government introduced a voluntary

39: 2041: 2039: 1936: 1721: 1719: 1658: 1656: 1549:"HM Treasury confirms higher ISA limits for 2012–13" 1293: 790:

There are restrictions on investing in ISAs in each

95:(PEPs; very similar to a Stocks and Shares ISA) and 33: 3129:Tax-advantaged savings plans in the United Kingdom 1605:"Budget 2010: ISA limits will rise with inflation" 1536: 754:were born on or after 3 Jan 2011 or do not have a 2666: 2163: 2036: 1785: 1716: 1653: 3100: 2750:"Individual Savings Accounts (ISAs): If you die" 2141: 1753: 1751: 2316:"Lifetime ISA withdrawal charge reduced to 20%" 1478: 1062:Fund supermarkets and self-select ISA providers 1050:. Since August 2013 it became possible to hold 2654:. Moneywise. 25 September 2009. Archived from 2646: 2644: 2459: 1850: 1439: 1437: 106:Junior ISAs, introduced in 2011, replaced the 1748: 1602: 828:Adult limit (cash, S&S & IF combined) 770:obtain their consent to a change of contact. 2186: 2112: 1324: 2641: 1434: 188: 2394:"Junior Individual Savings Accounts (ISA)" 1664:"The New ISA - Frequently Asked Questions" 148: 2825:"Additional Permitted Subscription (APS)" 2652:"Could you cash in on this ISA loophole?" 2008: 1363: 631: 176: 3093:Junior Individual Savings Accounts (ISA) 2703:"Five important new ISA rules explained" 1234:(Long-term investment account) (Hungary) 1066:There is no legal distinction between a 994: 556: 2047:"ISAs: Guidance Notes for ISA Managers" 1687: 1633: 1301:"ISAs: Guidance Notes for ISA Managers" 652:From 1 November 2016 many transferable 543:Help to buy ISAs have been criticised: 125:1999 Transition from older types of ISA 3101: 2980:"Investeringssparkonto - Skatteverket" 2700: 2386: 2369:"My Help to Buy Isa is no help at all" 2366: 2340: 2169: 2009:Collinson, Patrick (21 October 2017). 1974: 1364:Blackmore, Nicole (23 December 2013). 785: 521:Financial Services Compensation Scheme 16:Class of retail investment arrangement 2775:"Business Relief for Inheritance Tax" 2709:. Hargreaves Lansdown. Archived from 2239: 2237: 1884: 1882: 273:(£5,100 for over 50s from 6 Oct 2009) 2624:"Individual Savings Accounts (ISAs)" 2599:"Individual Savings Accounts (ISAs)" 2574:"Individual Savings Accounts (ISAs)" 2549:"Individual Savings Accounts (ISAs)" 2442:"British ISA - All you need to know" 2439: 2367:Denham, Katherine (13 August 2022). 2073: 1636:"Budget 2014: What it means for you" 1037: 814:upon, as it is at HMRC's discretion. 1566:annual contribution limit of £3,600 1268:Personal Retirement Savings Account 466:Restrictions removed from July 2014 97:tax-exempt special savings accounts 13: 3087:Individual Savings Accounts (ISAs) 2467:"ISA Bulletin 14: HMRC compliance" 2234: 1879: 1519:"ISA - Individual Savings Account" 1157:Индивидуальный инвестиционный счет 1107:Similar schemes in other countries 530: 438:In the March 2010 Budget the then 14: 3140: 3080: 2876:"Plan d'épargne en actions (PEA)" 2170:Lanyon, Daniel (16 August 2016). 1975:Murray, Amelia (23 August 2016). 1890:"Help to Buy - How does it work?" 1262:Nippon individual savings account 952: 2930:"Individual Investment Accounts" 2909:National Treasury (South Africa) 2701:Irving, Henry (7 January 2016). 1634:Peachey, Kevin (19 March 2014). 1007: 457:The Chancellor of the Exchequer 101:National Savings and Investments 29: 3050: 3022: 2997: 2972: 2950: 2922: 2894: 2868: 2842: 2817: 2792: 2767: 2742: 2717: 2694: 2616: 2591: 2566: 2513: 2488: 2433: 2408: 2360: 2334: 2308: 2287: 2208: 2086: 2067: 2002: 1968: 1627: 1603:Gammell, Kara (25 March 2010). 1596: 1571: 663: 601:public debt securities such as 584:that satisfy various conditions 577:open-ended investment companies 3037:Ministry of Taxation (Denmark) 2341:Haynes, Tom (16 August 2022). 1511: 1467: 1445:"Rule changes from April 2008" 1404: 1379: 1357: 1281:Self-invested personal pension 1170:Piano Individuale di Risparmio 773: 741: 692:paid in + government bonus at 527:are typically made available. 1: 3119:Finance in the United Kingdom 1486:"Complete Budget 2009 Report" 1286: 1248:Individual retirement account 3009:Norwegian Tax Administration 2800:"AIM IHT ISAs – tax savings" 1495:. 22 April 2009. p. 159 618:core capital deferred shares 7: 2440:King, Alex (6 March 2024). 2124:Financial Conduct Authority 1834:Financial Conduct Authority 1731:Financial Conduct Authority 1387:"Child Trust Fund - GOV.UK" 1274: 1243:Superannuation in Australia 1077:Prior to the effect of the 598:shares are allowed in ISAs. 514: 440:Chancellor of the Exchequer 10: 3145: 3030:"Faktaark aktiesparekonto" 2074:Hyde, Dan (17 July 2013). 1085: 1079:Retail Distribution Review 732:2022 cost of living crisis 158:right type of investment. 86: 81: 21:individual savings account 2674:"ISA manager bulletin 68" 1858:"ISA Manager Bulletin 65" 1793:"ISA manager bulletin 57" 1225:Tartós befektetési számla 1122:Plan d'épargne en actions 677:treatment as other ISAs. 202:Stocks & shares limit 116:National Insurance number 1116:Tax-Free Savings Account 509: 205:Total subscription limit 189:Past subscription limits 1135:Assurance-vie en France 616:from 1 July 2014, some 149:CAT standards 1999-2005 2902:"TFSA Media Statement" 2678:HM Revenue and Customs 2471:HM Revenue and Customs 2270:"The new lifetime ISA" 2153:HM Revenue and Customs 2054:HM Revenue and Customs 1944:"The new lifetime ISA" 1862:HM Revenue and Customs 1800:HM Revenue and Customs 1763:HM Revenue and Customs 1671:HM Revenue and Customs 1449:HM Revenue and Customs 1332:"Isas versus Pensions" 1308:HM Revenue and Customs 1111:Non-pension products: 632:Innovative finance ISA 571:authorised funds like 281:(£10,200 for over 50s) 177:2007/8/9 limit changes 2658:on 18 November 2010. 1699:MoneySavingExpert.com 1183:Investeringssparkonto 995:Flexible ISA Features 984:Cash within a TOISA ( 557:Stocks and shares ISA 93:personal equity plans 700:- penalty charge at 638:peer-to-peer lending 78:equities and bonds. 62:) and lifetime ISA ( 2829:Hargreaves Lansdown 2155:. 8 December 2015. 1093:Hargreaves Lansdown 786:Subscription limits 734:fuelled in part by 462:ISAs to cash ISAs. 3124:1999 introductions 2984:Swedish Tax Agency 1523:www.scopulus.co.uk 1455:on 9 February 2008 831:Lifetime ISA limit 622:building societies 2880:service-public.fr 2301:. 23 March 2021. 2279:. 15 March 2016. 2200:. 9 August 2016. 2100:. 8 December 2015 1555:. 18 October 2011 1038:Death of investor 950: 949: 725:COVID-19 pandemic 723:arising from the 582:investment trusts 436: 435: 359:From 1 July 2014 208:Junior ISA limit 52:capital gains tax 3136: 3114:Personal finance 3074: 3073: 3071: 3069: 3054: 3048: 3047: 3045: 3043: 3034: 3026: 3020: 3019: 3017: 3015: 3001: 2995: 2994: 2992: 2990: 2976: 2970: 2969: 2967: 2965: 2954: 2948: 2947: 2945: 2943: 2934: 2926: 2920: 2919: 2917: 2915: 2906: 2898: 2892: 2891: 2889: 2887: 2872: 2866: 2865: 2863: 2861: 2846: 2840: 2839: 2837: 2835: 2821: 2815: 2814: 2812: 2810: 2804:wealthclub.co.uk 2796: 2790: 2789: 2787: 2785: 2771: 2765: 2764: 2762: 2760: 2746: 2740: 2739: 2737: 2735: 2721: 2715: 2714: 2698: 2692: 2691: 2686: 2684: 2670: 2664: 2663: 2648: 2639: 2638: 2636: 2634: 2620: 2614: 2613: 2611: 2609: 2595: 2589: 2588: 2586: 2584: 2570: 2564: 2563: 2561: 2559: 2545: 2536: 2535: 2533: 2531: 2517: 2511: 2510: 2508: 2506: 2492: 2486: 2485: 2479: 2477: 2463: 2457: 2456: 2454: 2452: 2446:Generation Money 2437: 2431: 2430: 2428: 2426: 2412: 2406: 2405: 2403: 2401: 2390: 2384: 2383: 2381: 2379: 2364: 2358: 2357: 2355: 2353: 2338: 2332: 2331: 2329: 2327: 2312: 2306: 2305: 2291: 2285: 2284: 2274: 2266: 2260: 2259: 2257: 2255: 2241: 2232: 2231: 2229: 2227: 2212: 2206: 2205: 2190: 2184: 2183: 2167: 2161: 2160: 2145: 2139: 2138: 2133: 2131: 2116: 2110: 2109: 2107: 2105: 2090: 2084: 2083: 2071: 2065: 2064: 2062: 2060: 2051: 2043: 2034: 2033: 2031: 2029: 2006: 2000: 1999: 1997: 1995: 1972: 1966: 1965: 1959: 1957: 1948: 1940: 1934: 1933: 1927: 1925: 1911: 1905: 1904: 1902: 1900: 1886: 1877: 1876: 1870: 1868: 1854: 1848: 1847: 1842: 1840: 1831: 1823: 1814: 1813: 1808: 1806: 1797: 1789: 1783: 1782: 1776: 1774: 1769:on 24 March 2010 1765:. Archived from 1755: 1746: 1745: 1739: 1737: 1723: 1714: 1713: 1707: 1705: 1691: 1685: 1684: 1679: 1677: 1668: 1660: 1651: 1650: 1648: 1646: 1631: 1625: 1624: 1619: 1617: 1600: 1594: 1593: 1591: 1589: 1575: 1569: 1568: 1562: 1560: 1545: 1534: 1533: 1531: 1529: 1515: 1509: 1508: 1502: 1500: 1490: 1482: 1476: 1471: 1465: 1464: 1462: 1460: 1451:. Archived from 1441: 1432: 1431: 1429: 1427: 1418:. Archived from 1408: 1402: 1401: 1399: 1397: 1383: 1377: 1376: 1361: 1355: 1354: 1349: 1347: 1338:. Archived from 1328: 1322: 1321: 1316: 1314: 1305: 1297: 1270:(PRSA) - Ireland 1233: 1204: 1191: 1178: 1165: 1143: 1130: 1068:fund supermarket 978:Older products: 822: 821: 756:child trust fund 751:under age 18 and 736:rising inflation 443:Alistair Darling 234:2007/2008 (maxi) 215:2007/2008 (mini) 193: 192: 108:Child Trust Fund 49: 48: 45: 44: 41: 38: 35: 3144: 3143: 3139: 3138: 3137: 3135: 3134: 3133: 3099: 3098: 3083: 3078: 3077: 3067: 3065: 3064:. 14 March 2019 3056: 3055: 3051: 3041: 3039: 3032: 3028: 3027: 3023: 3013: 3011: 3003: 3002: 2998: 2988: 2986: 2978: 2977: 2973: 2963: 2961: 2956: 2955: 2951: 2941: 2939: 2937:Moscow Exchange 2932: 2928: 2927: 2923: 2913: 2911: 2904: 2900: 2899: 2895: 2885: 2883: 2874: 2873: 2869: 2859: 2857: 2848: 2847: 2843: 2833: 2831: 2823: 2822: 2818: 2808: 2806: 2798: 2797: 2793: 2783: 2781: 2773: 2772: 2768: 2758: 2756: 2748: 2747: 2743: 2733: 2731: 2725:"How ISAs work" 2723: 2722: 2718: 2713:on 2 June 2016. 2699: 2695: 2682: 2680: 2672: 2671: 2667: 2650: 2649: 2642: 2632: 2630: 2622: 2621: 2617: 2607: 2605: 2597: 2596: 2592: 2582: 2580: 2572: 2571: 2567: 2557: 2555: 2547: 2546: 2539: 2529: 2527: 2519: 2518: 2514: 2504: 2502: 2494: 2493: 2489: 2475: 2473: 2465: 2464: 2460: 2450: 2448: 2438: 2434: 2424: 2422: 2414: 2413: 2409: 2399: 2397: 2396:. UK Government 2392: 2391: 2387: 2377: 2375: 2365: 2361: 2351: 2349: 2339: 2335: 2325: 2323: 2314: 2313: 2309: 2293: 2292: 2288: 2272: 2268: 2267: 2263: 2253: 2251: 2243: 2242: 2235: 2225: 2223: 2214: 2213: 2209: 2192: 2191: 2187: 2168: 2164: 2147: 2146: 2142: 2129: 2127: 2126:. 31 March 2016 2118: 2117: 2113: 2103: 2101: 2092: 2091: 2087: 2072: 2068: 2058: 2056: 2049: 2045: 2044: 2037: 2027: 2025: 2007: 2003: 1993: 1991: 1973: 1969: 1955: 1953: 1946: 1942: 1941: 1937: 1923: 1921: 1913: 1912: 1908: 1898: 1896: 1888: 1887: 1880: 1866: 1864: 1856: 1855: 1851: 1838: 1836: 1829: 1825: 1824: 1817: 1804: 1802: 1795: 1791: 1790: 1786: 1772: 1770: 1757: 1756: 1749: 1735: 1733: 1725: 1724: 1717: 1703: 1701: 1693: 1692: 1688: 1675: 1673: 1666: 1662: 1661: 1654: 1644: 1642: 1632: 1628: 1615: 1613: 1601: 1597: 1587: 1585: 1577: 1576: 1572: 1558: 1556: 1547: 1546: 1537: 1527: 1525: 1517: 1516: 1512: 1498: 1496: 1488: 1484: 1483: 1479: 1472: 1468: 1458: 1456: 1443: 1442: 1435: 1425: 1423: 1422:on 14 July 2009 1412:"CAT standards" 1410: 1409: 1405: 1395: 1393: 1385: 1384: 1380: 1362: 1358: 1345: 1343: 1342:on 14 July 2014 1330: 1329: 1325: 1312: 1310: 1303: 1299: 1298: 1294: 1289: 1277: 1258:(United States) 1227: 1219:Osakesäästötili 1213:Aktiesparekonto 1198: 1196:Aksjesparekonto 1185: 1172: 1159: 1137: 1124: 1118:(TFSA) (Canada) 1109: 1088: 1064: 1044:Inheritance Tax 1040: 1010: 997: 955: 788: 776: 744: 675:inheritance tax 666: 634: 607:corporate bonds 559: 533: 531:Help to buy ISA 517: 512: 494:corporate bonds 468: 385: 378: 373: 368: 363: 358: 280: 272: 233: 214: 191: 179: 151: 127: 89: 84: 32: 28: 17: 12: 11: 5: 3142: 3132: 3131: 3126: 3121: 3116: 3111: 3097: 3096: 3090: 3082: 3081:External links 3079: 3076: 3075: 3062:Helsinki Times 3049: 3021: 2996: 2982:(in Swedish). 2971: 2949: 2921: 2893: 2867: 2856:. 19 July 2018 2841: 2816: 2791: 2766: 2741: 2716: 2693: 2665: 2640: 2615: 2590: 2565: 2537: 2512: 2487: 2458: 2432: 2407: 2385: 2359: 2333: 2307: 2286: 2261: 2245:"Lifetime ISA" 2233: 2222:. 2 March 2016 2207: 2185: 2162: 2140: 2111: 2085: 2066: 2035: 2001: 1967: 1935: 1906: 1878: 1849: 1815: 1784: 1747: 1715: 1686: 1652: 1626: 1595: 1570: 1535: 1510: 1477: 1466: 1433: 1403: 1378: 1356: 1336:Money Observer 1323: 1291: 1290: 1288: 1285: 1284: 1283: 1276: 1273: 1272: 1271: 1265: 1259: 1245: 1236: 1235: 1222: 1216: 1210: 1193: 1180: 1167: 1154: 1151: 1145: 1132: 1119: 1108: 1105: 1087: 1084: 1063: 1060: 1039: 1036: 1009: 1006: 996: 993: 992: 991: 990: 989: 986:TESSA-only ISA 982: 976: 972: 968: 964: 954: 953:Transfer rules 951: 948: 947: 944: 941: 938: 934: 933: 930: 927: 924: 920: 919: 916: 913: 910: 906: 905: 902: 899: 896: 892: 891: 888: 885: 882: 878: 877: 874: 871: 868: 864: 863: 860: 857: 854: 850: 849: 846: 843: 840: 836: 835: 832: 829: 826: 816: 815: 811: 810: 809: 802: 799: 787: 784: 775: 772: 763: 762: 759: 752: 743: 740: 717:rainy day fund 713: 712: 708:= net loss of 665: 662: 633: 630: 626: 625: 614: 599: 585: 579: 566: 558: 555: 554: 553: 549: 532: 529: 516: 513: 511: 508: 507: 506: 505: 504: 497: 486: 482: 475: 467: 464: 459:George Osborne 434: 433: 430: 427: 424: 421: 417: 416: 413: 410: 407: 404: 400: 399: 396: 393: 390: 387: 381: 380: 375: 370: 365: 360: 354: 353: 350: 347: 344: 341: 337: 336: 333: 330: 327: 324: 320: 319: 316: 313: 310: 307: 303: 302: 301:not available 299: 296: 293: 290: 286: 285: 284:not available 282: 277: 274: 269: 265: 264: 263:not available 261: 258: 255: 252: 248: 247: 246:not available 244: 241: 238: 235: 229: 228: 227:not available 225: 222: 219: 216: 210: 209: 206: 203: 200: 197: 190: 187: 178: 175: 167:FTSE 100 Index 150: 147: 126: 123: 88: 85: 83: 80: 15: 9: 6: 4: 3: 2: 3141: 3130: 3127: 3125: 3122: 3120: 3117: 3115: 3112: 3110: 3107: 3106: 3104: 3094: 3091: 3088: 3085: 3084: 3063: 3059: 3053: 3038: 3035:(in Danish). 3031: 3025: 3010: 3006: 3000: 2985: 2981: 2975: 2959: 2953: 2938: 2931: 2925: 2910: 2903: 2897: 2881: 2877: 2871: 2855: 2851: 2845: 2830: 2826: 2820: 2805: 2801: 2795: 2780: 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1665: 1659: 1657: 1641: 1637: 1630: 1623: 1612: 1611: 1610:The Telegraph 1606: 1599: 1584: 1580: 1574: 1567: 1554: 1550: 1544: 1542: 1540: 1524: 1520: 1514: 1507: 1494: 1487: 1481: 1475: 1470: 1454: 1450: 1446: 1440: 1438: 1421: 1417: 1413: 1407: 1392: 1388: 1382: 1375: 1371: 1370:The Telegraph 1367: 1360: 1353: 1341: 1337: 1333: 1327: 1320: 1309: 1302: 1296: 1292: 1282: 1279: 1278: 1269: 1266: 1263: 1260: 1257: 1253: 1249: 1246: 1244: 1241: 1240: 1239: 1231: 1226: 1223: 1220: 1217: 1214: 1211: 1208: 1202: 1197: 1194: 1189: 1184: 1181: 1176: 1171: 1168: 1163: 1158: 1155: 1152: 1149: 1146: 1141: 1136: 1133: 1128: 1123: 1120: 1117: 1114: 1113: 1112: 1104: 1100: 1096: 1094: 1083: 1080: 1075: 1072: 1069: 1059: 1055: 1053: 1049: 1048:nil-rate band 1045: 1035: 1032: 1029: 1024: 1022: 1021:capital gains 1017: 1015: 1008:Tax treatment 1005: 1001: 987: 983: 980: 979: 977: 973: 969: 965: 961: 960: 959: 945: 942: 939: 936: 935: 931: 928: 925: 922: 921: 917: 914: 911: 908: 907: 903: 900: 897: 894: 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