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Do I need to be a UK taxpayer to have an ISA?
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You do not need to be a UK taxpayer to have an ISA. Some people are eligible for an ISA who are not taxpayers and who do not have a National Insurance Number.

In addition if you have taken out an ISA while being a tax resident and you subsequently move overseas for an extended period of time you may cease to be a UK taxpayer you can continue to hold your existing ISA. However, once you leave the UK and cease to be a UK taxpayer you can no long make subscriptions to your existing ISA.
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