Under UK rules for the 2026/27 tax year, generally not. A new Junior ISA can normally only be opened for a child under 18 who lives in the UK. The main exception is for children of Crown servants, such as members of the armed forces or diplomatic staff posted overseas, where the child depends on that parent.

If you opened a Junior ISA before moving abroad, the account does not disappear. The money belongs to your child and generally stays in the account until they can take it out at 18. For other ways to plan for education costs, see our guide to lump sum versus regular saving for education.

The residence rule

GOV.UK says a child must be both under 18 and living in the UK to get a Junior ISA. The ISA Regulations set a similar condition: when applying, the child must be resident in the UK, unless the Crown employment exception applies. Separate provisions allow a Junior ISA to receive a transfer from a Child Trust Fund.

So if your family is already living in Dubai, Spain or Portugal, a provider will normally not open a new Junior ISA for your child.

The Crown servant exception

A child living abroad may be able to have a Junior ISA if:

  • a parent has earnings from overseas Crown employment subject to UK tax, for example in the UK armed forces or diplomatic service, and
  • the child depends on that parent

Working abroad for a private employer, even a British company, does not count.

If your child already has a Junior ISA

Many families open a Junior ISA while living in the UK and then move. Key points:

  • the account belongs to your child, and a parent or guardian with parental responsibility manages it
  • your child can take control of it at 16 but cannot withdraw until 18
  • HMRC's guidance for ISA managers says further subscriptions can be made after a child becomes non-resident, although a new Junior ISA cannot be opened
  • the 2026/27 subscription limit is GBP 9,000

Tell the provider about your move, because providers can set their own policies for non-UK residents and some may restrict services or payments. The UK tax benefits do not automatically follow your child. Depending on where you live, your new country may tax income or gains inside the account, so check local rules.

Child Trust Funds

Children born between 1 September 2002 and 2 January 2011 may have a Child Trust Fund. A child cannot hold both a Child Trust Fund and a Junior ISA, but you can ask the provider to transfer a Child Trust Fund into a Junior ISA. The same GBP 9,000 annual limit applies to Child Trust Funds in 2026/27.

Alternatives when you live abroad

If a Junior ISA is not available, families may consider saving in their own name, in an account designated for the child, or in a suitable structure that fits both their country of residence and the UK. Each option has different tax and control features. What works depends on where you live, where your child will study and whether you plan to return to the UK.

Illustrative example only, not a real client. Priya and Rob opened a Junior ISA for their son in London and paid in GBP 4,000 a year for five years, GBP 20,000 in total. When he was 8 they moved to Abu Dhabi, where it would not have been possible to open a new account for him. For simplicity, assume the account is still worth about GBP 20,000 (ignoring growth and charges). It remains his and stays invested. Under HMRC's guidance they may be able to keep paying in, subject to the provider's policy, and they reviewed how the account would be treated if they later moved to a country that taxes it.

Common mistakes

  • Assuming you can open a Junior ISA from overseas because you are British.
  • Forgetting an old Child Trust Fund that could be moved into a Junior ISA.
  • Assuming the UK tax benefits apply in your new country of residence.
  • Not telling the provider about a move abroad.

Saving for children as an expat often needs a different approach from the one used in the UK. A regulated financial adviser can help. Get in touch for a free introduction.

Sources and further reading

Last reviewed: October 2026. Tax year: 2026/27. Jurisdictions covered: UK, UAE. Rates, legislation and guidance change, so recheck before relying on this. Rules can differ between England and Wales, Scotland and Northern Ireland; tax residence is fact-specific; treaty outcomes depend on residence, domicile or nationality provisions; examples are simplified and omit reliefs, costs, exchange rates and anti-avoidance rules. This is general information, not financial, tax or legal advice. Take advice in the relevant country before acting.