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Posted Sun, 07 Jan 2024 00:23:51 GMT by
I relocated from the UK to Australia in September 2023. I still hold a stocks and shares ISA in the UK. According to the Statutory Residence Test, I am a UK citizen for the 2023-24 tax year. The HMRC ISA "if you move abroad information" here (https://www.gov.uk/individual-savings-accounts/if-you-move-abroad) states I “cannot put money into it after the tax year that you move”. Does this mean I can continue to make contributions while in Australia until 5th April 2024? Also, on the link it states “You must tell your ISA provider as soon as you stop being a UK resident.” Am I still considered a UK resident until 5th April 2024 based on the Statutory Residence Test? Thanks
Posted Wed, 10 Jan 2024 16:08:57 GMT by HMRC Admin 10 Response
Hi
You cannot put money into an ISA after the tax year that you move.  
This means that you can still put money into the ISA in the tax year that you move.  You need to be resident in the UK to open a new ISA.
Posted Thu, 11 Jan 2024 10:11:07 GMT by
Thanks. I believe I I am a UK resident for the tax year based on the Statutory Residence Test. On the link it states “You must tell your ISA provider as soon as you stop being a UK resident.” Am I still considered a UK resident until 5th April 2024 based on the Statutory Residence Test? And therefore can make my ISA provider aware I've stopped being a UK resident on 6th April 2024?
Posted Tue, 16 Jan 2024 12:00:04 GMT by HMRC Admin 10 Response
Hi
The statutory residence tests are to determine residency for income and capital gains tax purposes only.  The fact you were resdient in the UK in the tax year 23/24, means that you can pay into an ISA until 5 April 2024.
Posted Sat, 09 Mar 2024 09:37:41 GMT by Phoebe Wilson
What if you have a junior isa but you have moved abroad. Can their grandparents who are still residents in the UK continue to contribute to their account?
Posted Tue, 12 Mar 2024 14:35:55 GMT by HMRC Admin 8 Response
Hi,
As you have moved abroad, you can no longer contribute to the ISA after the end of the tax year that you moved.  
No-one else will be able to contribute to it either.  
You can still keep your savings in the ISA and get tax relief on money and investment held in it.
Thank you.
Posted Tue, 06 Aug 2024 13:57:00 GMT by Skippiemcgee
Hello, does the above only relate to new ISA contributions or will it also impact my existing ISA. So if we just keep the ISA, but do not make new contributions do we still get the tax relief on growth for an existing policy?
Posted Fri, 09 Aug 2024 08:11:00 GMT by HMRC Admin 25 Response
Hi Skippiemcgee,
Please have a look at the guidance here:
Individual Savings Accounts (ISAs)
Thank you. 
Posted Sun, 27 Oct 2024 23:52:30 GMT by Enquirer
Hello there. On a related issue to this thread, I am a UK citizen but live outside the UK because I work for an international organisation. I am, however, a UK tax resident according to the international treaty establishing the tax residence of international civil servants). As such, I complete a UK tax return for my worldwide income every year. I would like to open and contribute to an ISA. Do I count as UK resident for this purpose?
Posted Fri, 01 Nov 2024 17:21:23 GMT by HMRC Admin 19 Response
Hi,
If you are a UK resident then you can open an ISA.
Thank you.

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