All five HMRC types 2026/27 Side-by-side

Compare UK ISA types - 2026/27

Allowance, bonus, FSCS protection, lock-in, age limits, and the "best-for" fit for all five HMRC ISA types in one comparison. The numbers below are sourced directly from HMRC's published guidance and refreshed for each Spring Budget.

Headline differences

Feature CashS&SLISAJISAIFISA
Annual allowance £20,000£20,000£4,000£9,000£20,000
Government bonus --25% (max £1,000/yr)--
Age to open 16+18+18-39Under 1818+
Risk band lowmedium-highvariesvarieshigh
Typical return (% p.a.) 4.5%5.1%--6.5%
FSCS protected Yes (£85K cap)Yes (£85K cap)Yes (£85K cap)Yes (£85K cap)No
Counts to £20,000 cap? YesYesYesNo (separate £9K)Yes

How to read the comparison

The annual allowance is the most-cited number, but it conceals a structural quirk: Cash, Stocks & Shares, Lifetime, and Innovative-Finance ISAs all share a single combined £20,000 pot. Subscribe £5,000 to a Cash ISA and you have £15,000 left across the other three types. The Lifetime ISA further restricts itself to a maximum of £4,000 inside that £20K pot, with the rest available to the other three. The Junior ISA is the exception - it has a separate £9,000 per-child allowance that does not eat into your adult pot.

Risk and return run in tandem and are not really comparable across rows. The Cash ISA's 4.5% headline is guaranteed contractually for the term, FSCS-protected to £85,000, and inflation-vulnerable over long horizons. The Stocks & Shares ISA's 5% real (FTSE All-Share TR 30-year) is the long-run mean of an instrument that can lose 30% in a calendar year and recover within 18-36 months. The Innovative-Finance ISA's 7% is a headline P2P-platform yield before default losses; FSCS does not protect P2P lending capital, so the figure is closer to a target than a typical outcome.

The Lifetime ISA's 25% bonus is the highest "risk-free return" in UK personal finance, provided you can live with the withdrawal restriction (first home under £450,000, age 60+, or terminal illness). The lock-in interacts strangely with the bonus: a non-qualifying withdrawal incurs a 25% charge on the topped-up balance, which is more than the original 25% bonus added to your contribution, netting you less than you put in. Read the Lifetime ISA page before opening one.

Best-for guidance

Cash ISA

Full rules →

Best for: Emergency fund, short-term savings, capital preservation

Not for: Long-term wealth building

Stocks & Shares ISA

Full rules →

Best for: Long-term goals (5y+), retirement, wealth building

Not for: Emergency fund, sub-5y goals

Lifetime ISA

Full rules →

Best for: First-home buyers under £450k cap (18-39), retirement supplement under 50

Not for: Emergency fund, access before 60 without first-home

Junior ISA

Full rules →

Best for: Long-horizon savings for child

Not for: Pre-18 access

Innovative Finance ISA

Full rules →

Best for: Sophisticated investors, small allocation

Not for: Capital preservation

Download the HMRC ISA wrapper statistics extract cited on this page: hmrc-isa-wrapper-statistics.csv (Open Government Licence v3.0).

Every allowance, limit, and rate on PlainISA is rendered from the current gov.uk ISA rules and the HMRC ISA Managers Guidance Notes as recorded in our database, and no number is typed in by an editor. Read our editorial standards and corrections policy, the methodology behind these numbers, or report a data error. Our database was last rebuilt on 15 August 2026.

Primary statutory sources: gov.uk’s Individual Savings Accounts guidance and HMRC’s ISA Managers Guidance Notes. Historical context is checked against HMRC’s annual ISA statistics.

PlainISA publishes ISA reference data and projection tools for information only. It is not financial advice and not a personal recommendation, projections are illustrations rather than forecasts, and tax rules and allowances change, so check the current position on gov.uk or with an FCA-authorised adviser before you act. Appropriate use.