An Additional Permitted Subscription (APS) allows a surviving spouse or civil partner to make extra ISA subscriptions following the death of their spouse. To ensure APS instructions are processed quickly and accurately, please follow the below process.
Submitting an APS Request
Before APS processing can begin, all required documentation must be sent to Söderberg for review.
To submit an APS request, email the full pack to: servicecentre@soderbergpartners.com
APS cannot progress until all required documents have been received, checked, and validated.
Required Documentation
Please ensure that all documents are complete and high‑quality scans.
| Document | Requirements |
| Death certificate | Original or scanned certified copy only. Photographs cannot be accepted. |
| Proof of authority | One of the following: Grant of Probate, Certificate of Confirmation, Letters of Administration, or Small Estates Form. Only scanned originals or scanned certified copies are accepted. |
| Executor/administrator instruction letter | A signed instruction confirming the withdrawal or asset transfer. This letter must explicitly reference APS. |
| APS Eligibility Declaration | Completed and signed by the APS recipient. |
| Marriage or civil partnership certificate | Must confirm the relationship between the deceased and the APS recipient. |
If anything is missing, incomplete, or unclear, we will be unable to process the APS until the outstanding information is provided.
What Happens After You Submit the Documents
Once all documentation has been received by the Söderberg Service Centre team:
Initial Validation
Söderberg will review the documents to ensure they meet the APS requirements. Validated cases are then passed to our back office for processing.
Asset Transfer
We will arrange the movement of assets from the deceased partner’s ISA into the surviving partner’s ISA.
- This is treated as a transfer, not a subscription.
- It does not use any of the surviving partner’s annual ISA allowance.
- We record the APS amount used for regulatory and reporting purposes.
Once completed, the APS transfer will appear under the ‘Report’ section of the client’s dashboard for transparency.
Considerations
If the transferred value is lower than the ISA value at the date of death, the recipient may be entitled to use the remaining APS allowance in the form of an ad hoc payment. We will inform you of any remaining subscriptions.
- E.g. The clients value at date of death is £100,000. Due to market fluctuations the value decreases to £98,000. This is the amount transferred VIA APS and the spouse is able to contribute 2k to meet the APS allowance.
- If the situation is reversed and the value increases to £102,000 then the £100,000 APS amount will be moved to the surviving spouses ISA and the remaining £2k will be included in the clients Estate.