Your browser isn't supported
It looks like you're using an old web browser. To get the most out of the site and to ensure guides display correctly, we suggest upgrading your browser now. Download the latest:

Welcome to the MSE Forums

We're home to a fantastic community of MoneySavers but anyone can post. Please exercise caution & report spam, illegal, offensive or libellous posts/messages: click "report" or email forumteam@.

Search
  • FIRST POST
    • Aristarcus
    • By Aristarcus 6th Nov 19, 4:01 PM
    • 6Posts
    • 2Thanks
    Aristarcus
    APS - Inheritance ISA
    • #1
    • 6th Nov 19, 4:01 PM
    APS - Inheritance ISA 6th Nov 19 at 4:01 PM
    Good afternoon,

    I just spoke to HMRC who advised you do not need to have been living together at the time of your spouses death to be able to apply for an additional permitted subscription, though most of the documentation I see implies that you do.

    My husband was a non-functioning alcoholic and I started to rent a place with the hopes his survival instinct would kick in and it would 'scare him straight' as I was no longer there as much / full time to act as his carer and cook, clean, drive him to appointments etc.

    Do you know if there is anyone who can advise on extenuating circumstances? All the people I spoke to at HMRC hadn't heard of APS, the last person I spoke to was reading from guidelines he had pulled up on their system. Or is it pretty much cut and dried?

    Thanks for your thoughts.
Page 1
    • badger09
    • By badger09 6th Nov 19, 6:03 PM
    • 7,533 Posts
    • 7,040 Thanks
    badger09
    • #2
    • 6th Nov 19, 6:03 PM
    • #2
    • 6th Nov 19, 6:03 PM
    Good afternoon,

    I just spoke to HMRC who advised you do not need to have been living together at the time of your spouses death to be able to apply for an additional permitted subscription, though most of the documentation I see implies that you do.

    My husband was a non-functioning alcoholic and I started to rent a place with the hopes his survival instinct would kick in and it would 'scare him straight' as I was no longer there as much / full time to act as his carer and cook, clean, drive him to appointments etc.

    Do you know if there is anyone who can advise on extenuating circumstances? All the people I spoke to at HMRC hadn't heard of APS, the last person I spoke to was reading from guidelines he had pulled up on their system. Or is it pretty much cut and dried?

    Thanks for your thoughts.
    Originally posted by Aristarcus

    I'm assuming your husband has died?

    Dumbed down version here:
    https://www.gov.uk/individual-savings-accounts/inheriting-an-isa-from-your-spouse-civil-partner

    However, Guidance for ISA managers here

    https://www.gov.uk/guidance/manage-additional-permitted-subscriptions-into-an-isa

    says that to qualify for APS, deceased & surviving spouse/partner must have been living together at date of death
    Last edited by badger09; 06-11-2019 at 6:10 PM.
    • eskbanker
    • By eskbanker 6th Nov 19, 6:35 PM
    • 11,903 Posts
    • 14,699 Thanks
    eskbanker
    • #3
    • 6th Nov 19, 6:35 PM
    • #3
    • 6th Nov 19, 6:35 PM
    I'm assuming your husband has died?

    Dumbed down version here:
    https://www.gov.uk/individual-savings-accounts/inheriting-an-isa-from-your-spouse-civil-partner

    However, Guidance for ISA managers here

    https://www.gov.uk/guidance/manage-additional-permitted-subscriptions-into-an-isa

    says that to qualify for APS, deceased & surviving spouse/partner must have been living together at date of death
    Originally posted by badger09
    ....but that latter document is also to a certain extent dumbed down (compared with previous more legalistic text governing such matters), and later on is more specific:
    When making an additional permitted subscription the surviving spouse or civil partner must declare:
    1. They’re the surviving spouse or civil partner of the deceased.
    2. They were living with the deceased within the meaning of section 1011 of the Income Tax Act 2007 at the date of the deceased’s death.
      [...]
    which in turn specifies:
    Individuals who are married to, or are civil partners of, each other are treated for the purposes of the Income Tax Acts as living together unless—
    (a) they are separated under an order of a court of competent jurisdiction,
    (b) they are separated by deed of separation, or
    (c) they are in fact separated in circumstances in which the separation is likely to be permanent.
    so there does seem to be some scope for debate.
    • badger09
    • By badger09 7th Nov 19, 1:58 PM
    • 7,533 Posts
    • 7,040 Thanks
    badger09
    • #4
    • 7th Nov 19, 1:58 PM
    • #4
    • 7th Nov 19, 1:58 PM
    ....but that latter document is also to a certain extent dumbed down (compared with previous more legalistic text governing such matters), and later on is more specific:which in turn specifies:so there does seem to be some scope for debate.
    Originally posted by eskbanker
    OP said she was renting elsewhere. I guess if this had only been for a short time, she could argue the separation was not intended to be permanent.

    Probably worth simply going through the ISA provider's APS process. I've no idea what info is required but if OP is registered as being resident at a different address, she would need some plausible explanation for that
Welcome to our new Forum!

Our aim is to save you money quickly and easily. We hope you like it!

Forum Team Contact us

Live Stats

1,142Posts Today

6,794Users online

Martin's Twitter