Who can open an ISA?

ISAs can be opened by anyone who is:

• An individual - trusts and companies cannot invest in ISAs and joint investments cannot be made.
• Aged 18 or over. Investments cannot be made by or on behalf of minors.
• Ordinarily resident in the United Kingdom for tax purposes, with the exception of Crown employees (such as people in the armed forces) who are currently posted overseas.
• Willing to be bound by the terms of an ISA declaration.