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Knowledge Bank >Investment Tax >ISAs and PEPs
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02: ISA eligibility

An ISA investor must be an individual aged 18 or over (or at least 16 to invest in the cash component only).

Investors must be resident and ordinarily resident in the UK, or a non-resident Crown employee working overseas and subject to UK tax on their earnings.

An ISA can only be arranged on an individual basis (so it cannot be held jointly) and it cannot be held in a trust.

Contents

  • 01: Introduction
  • 02: ISA eligibility
  • 03: ISA investment and account structures
  • 04: Types of ISA account
  • 05: Tax treatment of ISAs
  • 06: Personal Equity Plans (PEPs)
  • 07: How we can help

Essential Guides

 
ISAs and PEPs (280 kB)

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