These regulations amend the Individual Savings Account Regulations 1998 to provide for the spouse or civil partner of a deceased ISA saver to receive an additional ISA allowance up to the value of the deceased’s ISA savings at the date of death without the allowance counting against the surviving spouse’s/civil partner’s annual ISA subscription limit.

This Tax Information and Impact Note (TIIN) updates the TIIN published on 20 January 2015.

https://www.gov.uk/government/publications/isas-transfer-of-benefits-to-surviving-spouse-or-civil-partner-upon-death