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That time of year again

By Richard Hunter

Traditionally at this time of year, just a few weeks ahead of April, investors begin to plan how best to use the array of tax shelters available to them. Even though global markets continue to undergo a time of extreme turbulence, options remain to put cash to one side in such shelters, even with the intention of investing the monies at a later date.

In particular, Individual Savings Accounts, or ISAs, were introduced in 1999 and have been immensely popular. More than 16 million people - around one in three UK adults - now have an ISA and between us we have invested over £200 billion.

It's easy to see why. There is no tax to pay on your gains and no further tax to pay on the income. You can even reclaim the income tax paid on some holdings and less tax can mean higher returns for you. What's more, in most cases investing in an ISA has the additional cost benefits of an increasingly competitive marketplace.

In fact, for those with the money to spare, there is little reason not to open an ISA. Their flexibility means they can be suitable for almost any investor. The cautious can simply use ISAs as a secure place to hold cash. The more adventurous can invest in the stock market in search of superior returns. You can even do both by taking advantage of an ISA's flexibility to spread savings between different types of assets.

The current rules allow you to invest up to £7,200 each tax year. A tax year runs from 6th April one year to 5th April the next. You do not have to invest the full amount and payments can be staggered throughout the year. Most ISAs also offer regular savings plans which allow you to invest a fixed amount each month.

If you wish to invest the maximum amount in the stock market (£7,200) then you need to open a Stocks and Shares ISA. Alternatively, you may opt to invest up to £3,600 in a Cash ISA, with the balance (up to a further £3,600) in a Stocks and Shares ISA.

What's the catch?

There is, however, a bewildering array of choices for an investor looking to open an ISA, and some provide many more options than others. As such, the following are some questions which need to be borne in mind before committing:

  • On the cash element, there is no income tax payable. However, what are the provider's rates of interest, are they competitive? Check also that those rates are not just introductory.
  • What is the range of instruments provided? Do they cover shares, funds, gilts, corporate bonds and so on?
  • Is there research available/connected to the offering, in order to give the investor assistance and ideas in their investment decisions?
  • Does the provider have a fund supermarket, whereby all ISAs can be held under one roof, therefore easing the administrative burden for the investor?
  • Are real time valuations available on the portfolio, or they only provided on (say) a six-monthly basis?
  • Are the initial and ongoing management fees competitive and reasonable? Are there any rebates? This is a particular point where the investor may wish to shop around.

One final point to bear in mind is that the current £7,200 allowance is for this tax year only, so you do not invest the full amount, the part which you do not use simply expires. As such, it is good investment sense to make the most of the full tax allowance (for yourself and your spouse/partner) each and every year.

Richard J Hunter is Head of UK Equities at Hargreaves Lansdown Stockbrokers


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