From 6th April 2018, the savings of a deceased person in an ISA will continue to benefit from tax advantages during the administration of the estate, up until the earlier of:
a) The completion of the administration of the deceased’s estate,
b) The day falling on the third anniversary of the death, or
c) The closure of the account.
However, during this period:
a) No subscription or qualifying addition is to be made to the continuing account, and
b) No transfer is to be made of a continuing account, except in prescribed circumstances.