Transfer of part Cash ISA (smart)

Hi Can you please advise what the tax position would be for the following 1) Transfer of all funds from 1 cash isa smart fund provider to another in this tax year and then depositing full £20000 allowance. 2) Opening another Smart Cash ISA and transferring the £20000 via my own bank account to the second provider , thus leaving residue from past years in one ISA account and £20000 in the secondary ISA account. NB FYI I am a NON taxpayer.

Hi,
For guidance please refer to the link below:
Individual Savings Accounts (ISAs)
Thank you