Guidance
ISAs: reinstatement and payments outside annual limit
This document provides guidance for ISA investors on reinstating compensation in an ISA and payments outside the annual ISA subscription limit.
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Details
Usually, any amounts that you pay into your ISA within a tax year count towards the annual ISA subscription limit for that year. However, there are some exceptions, where amounts can be paid into an ISA without counting towards this subscription limit.
Published 7 September 2012