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From 6 April 2024 where an individual wishes to open an ISA they must apply to an account manager specifying the first year to which the application relates. If accepted it is valid for the year in which it is made and for each successive year until it is closed. A fresh application is sometimes necessary if the ISA is transferred to a new manager (see E3.325).

An application may be made in writing, by telephone or by electronic means¹. If it is made in writing, account managers should produce their own form. The form must contain the full name of the investor, the investor's permanent residential address, the investor's national insurance number or, from 2025/26, confirmation that they do not qualify for one (previously, confirmation that he or she does not have one), the investor's date of birth and an authorisation to the account manager to hold the investor's subscription and any account investments, interest, dividends and any other rights and proceeds in respect of them; to make any claims to relief from