Who is eligible for an ISA?
Only individual persons are eligible provided they are 18 years of age or older and a UK resident (excluding the Channel Islands and the Isle of Man) for tax purposes. You cannot hold an ISA jointly with, or on behalf of, anyone else. For example, you cannot open an ISA with your spouse. If you are uncertain as to whether you are entitled to open an ISA, you should consult the Inland Revenue.
