Find out more information on the Additional Permitted Subscription (APS) allowance by accessing our frequently asked questions here.
Additional Permitted Subscription (APS) allowance frequently asked questions

Additional Permitted Subscription (APS) allowance frequently asked questions

How does the APS allowance affect my annual ISA allowance?

There’s no impact – you still have your annual ISA allowance. The APS allowance works separately and you can use it with the same ISA provider or a different one.

Do I only have one APS allowance?

You can have separate APS allowances with each of the ISA providers that your deceased spouse or civil partner held ISAs with. If your spouse or civil partner held multiple ISAs with the same ISA provider, the value of these ISAs will be combined to give one APS allowance with that ISA provider.  For example if they held a cash ISA with Barclays Bank and an investment ISA with Barclays Stockbrokers, or Barclays Private Bank we’ll combine the values of the ISAs. You’ll get a total APS allowance that you can use in a cash ISA and an Investment ISA in any combination you like with the same ISA provider.

You can transfer you APS allowance to another ISA provider if you don’t want to use it with your spouse or civil partner’s ISA provider.

I’m not a UK resident, can I still use my APS allowance?

Yes, you can open an ISA and still use your APS. However, you won’t benefit from having an annual ISA allowance too.

Do I have to inherit the ISA assets to be able to use the APS allowance?

No, the APS allowance and your spouse’s ISA assets are treated separately. You can fund your APS allowance through a transfer of investments from your partner’s ISA if you’ve inherited them or from cash you already hold.

How do I find out the value of my APS?

You’ll need to request the value of your APS allowances from each ISA provider that holds your spouse or civil partner’s ISA accounts. They’ll confirm the value of your APS allowances and you can then make subscriptions to use the allowances. Each subscription must be accompanied by an APS declaration.

Do I have to open a new ISA?

It depends on the arrangements your provider puts in place. With Barclays Stockbrokers you can use the APS allowance in an existing ISA. However, if you want to transfer your spouse or civil partner’s existing ISA investments held with Barclays without selling them and don’t already have an ISA with Barclays Stockbrokers, you’ll need to open an Investment ISA. Once you’ve subscribed to your APS allowance you can then transfer the ISA balance in the normal way to a different provider.

Do all ISA providers allow APS?

A provider doesn’t have to allow APS subscriptions into ISAs. However if they won’t allow you to use your APS allowance with them, they must allow you to transfer it to another provider of your choice.

Who should I contact to get an APS allowance?

You need to apply to the provider or providers that your spouse or civil partner held their ISAs with. If they had multiple ISA accounts with separate ISA providers, you’ll need to apply to each provider separately. If you wish to use your APS allowance with a different ISA provider to the one your spouse or civil partner held their ISA with, you’ll need to arrange a transfer of your APS allowance to your new provider.

I’ve inherited my spouse or civil partner’s existing ISA investments and I want to transfer them in-specie into my ISA to use my APS allowance, but they’ve changed in value since my spouse or civil partner’s death. At what value will they be transferred?

Your APS allowance is calculated based on the value of your spouse or civil partner’s ISA on the date of their death. If the value of investments has fallen since then, you’ll be able to transfer the investments in-specie and make additional cash subscriptions to use the remaining APS allowance. If the value of the investments has risen, you’ll only be able to transfer some of the investments in-specie up to the value of your APS allowance.

What next

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  • The value of your investments can fall as well as rise and you may get back less than you initially invested.
  • Investing is not for everyone, if you are unsure please seek independent advice.

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