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Can I Continue to Contribute to My Tax-Free ISAs in the UK?

Updated on October 16, 2026

Last updated: 14 October 2026

Can you keep paying into your ISA if you move abroad?

You can keep your existing ISA and its tax-free status in the UK, but you can’t normally add new money once you stop being UK resident. From the start of the tax year after you leave, you can’t subscribe to an ISA unless you’re a Crown employee working overseas, such as a diplomat or member of the armed forces, or their spouse. You can still pay in during the tax year you leave. When you return to the UK, you can start subscribing again.

The rules at a glance

Situation Can you subscribe?
UK resident Yes, up to £20,000 a year
Tax year you leave the UK Yes, for that tax year
Non-resident in later years No
Crown employee working abroad (or spouse/civil partner) Yes
Return to UK residence Yes, from the date you return

What happens to the existing ISA

  • It stays open and continues to grow free of UK tax
  • Your new country may tax the income or gains, as it may not recognise ISAs
  • Some providers restrict non-residents, so check the terms
  • Tell your provider you’ve become non-resident

Example

Lucy moves to Australia in August 2026. She pays £10,000 into her stocks and shares ISA in May 2026, before she leaves. From 6 April 2027, she can’t make new subscriptions. Her ISA stays invested and free of UK tax, but she must declare the income and gains to the Australian Tax Office, as Australia doesn’t treat ISAs as tax-free.

Changes to cash ISAs

From April 2027, the cash ISA limit will fall to £12,000 a year for people under 65, within the overall £20,000 limit. This only affects people who can subscribe.

Lifetime ISAs and Junior ISAs

  • Lifetime ISA: you can’t pay in while non-resident, and withdrawals for non-qualifying reasons have a 25% charge
  • Junior ISA: can continue to receive contributions for a child who remains eligible, even if the family moves abroad, as long as the account was opened while UK resident

Pensions as an alternative

Non-residents can usually contribute to a UK pension and get tax relief for up to 5 tax years after leaving, but only on £3,600 a year gross unless they have UK earnings.

Do you need to tell HMRC?

Tell HMRC when you leave the UK, using form P85 or your Self Assessment return. Your residence position is decided by the Statutory Residence Test.

Common mistakes

  • Paying in after the tax year you left, which makes the subscription void
  • Assuming the ISA is tax-free in your new country
  • Not updating your address with the provider, which may freeze the account
  • Opening a new ISA while abroad through an old UK address

Frequently asked questions

Do I have to close my ISA?

No, you can keep it open for as long as you like.

What if I pay in by mistake while non-resident?

The subscription is void; contact your provider.

Can I transfer my ISA between providers abroad?

Yes, within UK providers.

Are ISA dividends taxed in the UK when I’m non-resident?

No, but they may be taxed abroad.

Related: your Cash ISA allowance, tax on savings interest and UK tax on overseas rentals.

Talk to Accotax

Want this handled for you? Our team at Accotax can help with tax for people moving abroad. See our small business accountants service, or contact us for a free, no-obligation quote.

This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.

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