My partner (of several years, joint home owners, and joint current account holders) does not have enough spare funds to take full advantage of their own (£20k) ISA allowance for this tax year. I have sufficient funds to fill both of our ISA's this tax year.
Can anyone explain the best legal route to get my £20k into their ISA without either of us incurring subsequent income tax liability as a result, e.g by exceeding the annual £3k gift allowance?
A link to relevant HMRC guidance would be useful.
(Scottish tax payers FWIW)
e.g. Can I just transfer £20k into our joint current account and they transfer the £20k into their ISA from there?