Friday, 13 June 2014

Junior ISA

Junior ISAs are long term, tax-free savings accounts for children under the age of 18 living in the UK.



How Junior ISAs work

There are two types of Junior ISA:
  • a cash Junior ISA, ie you won’t pay tax on interest on the cash you save
  • a stocks and shares Junior ISA, ie your cash is invested and you won’t pay tax on any capital growth or dividends you receive.
Your child can have 1 or both types of Junior ISA.

Only parents or a guardian with parental responsibility can open a Junior ISA for under 16s.

To open a Junior ISA you need to:
  • Choose the type of Junior ISA you want for your child - cash or stocks and shares (or both)
  • Choose your account provider
  • Get an application form from them
Your child can only have:
  • One cash Junior ISA
  • One stocks and shares Junior ISA
Children aged 16 and 17 can open their own Junior ISAs or it can be opened by the person with parental responsibility for the child.

Account providers

You can get a Junior ISA from a range of banks, building societies, credit unions, friendly societies and stock brokers.
Contact any of these directly for more information about how you can open a Junior ISA with them.

Adding money to an account

Anyone can pay money into a Junior ISA, but the total amount can’t go over £3,840 in a tax year.
Example
If your child has £1,000 paid into their cash Junior ISA from 6 April 2014 to 5 April 2015, only £2,840 could be paid into their stocks and shares Junior ISA in the same tax year.
You can also transfer money between your child’s Junior ISAs but you can’t transfer money between:
  • a Junior ISA and a regular ISA
  • a Junior ISA and a CTF account
If your child moves abroad, you can still add cash to their Junior ISA.

Who the money belongs to

Money in a Junior ISA belongs to your child and can’t be taken out until they’re 18.

Managing an account

Your child’s Junior ISA will be in their name, but the parent who opens it is responsible for managing the account and known as the ‘registered contact’.
The registered contact is the only person who can:
  • change the account, eg from a cash to a stocks and shares Junior ISA
  • change the account provider
  • report changes of circumstances, eg change of address
     
    When your child turns 18 they can take out any money in their Junior ISAs.
    Junior ISAs automatically turn into a regular ISA when the child turns 18.

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