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Income Tax: extending Individual Savings Account tax advantages after the death of an account holder

This applies to individuals administering the estates of deceased Individual Savings Account (ISA) savers and beneficiaries of these estates.

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax: extending Individual Savings Account tax advantages after the death of an account holder Draft clause 21application/pdf Draft explanatory notes clause 21application/pdf

At a glance

TypePolicy paper

First published09 Dec 2015

Last updated09 Dec 2015

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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