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HMRC Moves to Block ISA Cash Workaround With Proposed 20% Interest Charge

HMRC plans to consult on final rules before a 2027 start.

Overview

  • HMRC confirmed it will introduce rules to stop savers bypassing the lower Cash ISA limit by parking money as cash inside Stocks and Shares ISAs.
  • Reporting indicates the deterrent under consideration is a 20% charge on interest earned on uninvested cash held within investment ISAs.
  • The cut to the Cash ISA allowance for under‑65s to £12,000 takes effect from April 2027, while those aged 65 and over keep the £20,000 limit.
  • Journalists’ calculations using current Trading 212 rates suggest a charge of about £81 on £10,000, £162 on £20,000 and £243 on £30,000 of ISA cash.
  • Industry figures warn the move could penalise legitimate short-term cash holdings, with suggestions for a grace period before funds must be invested.