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Tax WrapperHigh RiskRestricted Access

Innovative Finance ISA (IFISA)

An ISA wrapper for peer-to-peer lending and debt-based investments. Returns from qualifying P2P platforms are sheltered from income tax within the ISA rules.

Key Facts

Annual limit: £20,000 (shared across all ISA types)
Tax on returns: None — interest is tax-free
FSCS protection: Not covered — higher risk than Cash ISA
Access: Restricted — depends on loan terms

How It Works

You open an IFISA with a qualifying P2P platform and lend money to borrowers. The interest you receive is tax-free within the ISA wrapper. Loan terms vary and your capital is at risk if borrowers default.

Tax Treatment

Interest and returns from qualifying P2P loans within the IFISA are free of income tax. Capital is at risk as P2P loans are not FSCS-covered.

Tax Advantages

  • Interest from P2P loans is completely free of income tax
  • Returns typically higher than Cash ISAs while still tax-sheltered
  • Does not use your Personal Savings Allowance

Who Is This Suitable For?

Experienced investors seeking higher returns than a Cash ISA who understand peer-to-peer lending risks.

See Your Full Extraction Plan

Use our free calculator to see how IFISA fits into your overall tax-efficient extraction strategy.

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Frequently Asked Questions

Is my money safe in an IFISA?

IFISAs are not covered by the FSCS. If borrowers default, you could lose capital. Most platforms have provision funds but these are not guaranteed.

Can I transfer from a Cash ISA to an IFISA?

Yes, you can transfer existing ISA funds without using your annual allowance.

How are IFISA returns taxed on withdrawal?

Withdrawals are completely tax-free, just like any other ISA.

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