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For the latest New Development, see ND.2564.

An investor may transfer an ISA (other than a Junior ISA) from one account manager to another at any time¹.

From 6 April 2024 the current year's subscriptions and the previous years' subscriptions may be transferred in whole or in part, thus permitting partial transfers². Before this date the current year's subscriptions could only be transferred as a whole. This could be done with or without the previous years' subscriptions. For these purposes, 'the current year's subscriptions' are³:

1. Ìý

   (a)ÌýÌýÌýÌý subscriptions made to the account by the account investor in the year in which the transfer takes place but before the transfer;

2. Ìý

   (b)ÌýÌýÌýÌý subscriptions made to any other account by the account investor in the year in which the transfer takes place and transferred to the account before the transfer;

3. Ìý

   (c)ÌýÌýÌýÌý the qualifying investments and other proceeds (including income) representing those subscriptions.

The previous years' subscriptions are subscriptions made to the account (or any other account