The rules for expats/UK non-residents regarding Individual Savings Accounts (ISAs) are as follows:
1. You CANNOT open a new ISA.
2. You CANNOT contribute to an existing ISA.
3. You CAN keep the money that you have invested into an ISA to date where it is.
4. Any income or capital gain generated from the investment of the ISA remains 100% tax free and you don’t have to inform the Inland Revenue of any income and gains you receive.
5. You CAN transfer your ISA to another provider if you are unhappy with your current one.