FAQs

How much can a Spouse/Civil Partner subscribe to an APS allowance?

The APS allowance is determined by the value of the ISA (valued at the date of death). This can be subscribed to in full or any lower amount the spouse/civil partner chooses to use.

If the deceased held more than one ISA with the same ISA provider, this amount will be combined to provide one APS allowance. If the deceased held ISAs with multiple ISA providers, a separate APS allowance can be held with each ISA provider and subscriptions can be made to each accordingly.

Please note, any amount unused, as set out within the HM Revenue & Customs timescales, will be lost.

- Submitted on 29th Feb 2020

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