Additional Permitted Subscriptions (APS)

Who is eligibile?

You may be able to apply if:

• You were married to or in a civil partnership with the ISA holder when they died.
• You were living together at the time of death.
• The ISA holder had a UK ISA.
• You haven't remarried or entered into a new civil partnership before making your APS subscription.

You don't need to inherit the ISA funds themselves to qualify for an APS.

How much can I pay in?

Your APS allowance is usually equal to the value of your spouse’s or civil partner’s ISA:

• At the date of death, or;
• At the date the ISA was closed (if it continued to earn interest during the administration period).

The exact amount will be confirmed as part of the application process.

Your APS allowance is separate from your annual ISA allowance. This means you may be able to use both in the same tax year.

How long do I have to use the allowance?

An APS must usually be used within:

• Three years of the date of death, or;
• 180 days from completion of the estate administration, if that's later.

If it's not used within the time limits, the allowance will be lost.

How to apply

To apply, you’ll need to:

• Complete an APS ISA application form.
• Provide the required supporting documents, including a copy of the death certificate.
• Return everything to us by post.

You can find the application form, along with the full details of the ISA on our APS ISA product.

Transferring an APS from another provider

If the ISA was held with another provider, you can transfer your APS allowance to a cash ISA with us.

You’ll need to:

• Complete an APS transfer authority form.
• Submit this with your APS application form.
• We’ll then contact your existing provider to arrange the transfer.

Please don't withdraw the money yourself, as you'll lose the tax-free status of the subscription.

Common questions