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UK Asset Managers Race to Fix ISA Error Allowing TSMC Trades

TSMC branding. (An Rong Xu/Bloomberg)

(Bloomberg) -- Investment platforms in the UK ranging from AJ Bell Plc to Fidelity International are scrambling to fix an error that allows clients to trade in some ineligible stocks on their tax-free accounts, while customers fear potential losses.

Fidelity said it’s investigating how its platform permitted trading in Taiwan Semiconductor Manufacturing Co., which doesn’t qualify under HM Revenue & Customs’ tax guidelines for the Individual Savings Account. AJ Bell said it recategorized the stock after the mistake was pointed out by a customer, according to a memo seen by Bloomberg News.

The much-sought-after shares of TSMC — the go-to chipmaker for Apple Inc. and Nvidia Corp. — have rallied this year on the Taiwan Stock Exchange, a bourse that isn’t part of HMRC’s list of “designated recognized” exchanges. That means investors who bought the ADRs, which have climbed more than 90% in 2024, as part of their ISA accounts may have to sell them or transfer them to an account outside of their ISA. It also means they potentially face a higher tax bill as those gains won’t qualify for savings.

While it’s unclear how widespread or historic the issue is, the discovery of the error shows how some of the biggest investing platforms in Britain are struggling to navigate and comply with a complex ISA regime. The investment channel has become popular among savers who can park as much as £20,000 annually with tax-free gains.

The inconsistency among providers was worrying for investors who trust their regulators and the platforms to get it right, said Antonia Medlicott, founder and managing director of Investing Insiders, who has for months monitored discrepancies in ISAs across trading platforms.

“ISA rules are certainly complex, however, we would expect the UK’s largest investment platforms to have the expertise to interpret these rules correctly,” Medlicott said.  

Approved Exchanges

Typically across the industry, while new assets are checked against HMRC-approved exchanges during the onboarding process, it is up to the firms to keep themselves abreast of listing and regulatory changes and remain compliant. Part of the confusion arises from a failure to effectively track revisions.

HMRC said in a statement that “our guidance clearly states that shares in ISAs must be listed on a recognised stock exchange” and “it is for ISA managers to ensure these rules are followed.” Representatives for the Financial Conduct Authority, which is tasked with ensuring retail investors aren’t harmed, said the regulator had nothing more to add.

AJ Bell said in an emailed statement that the “administrative” error impacted a “small number” of users and was resolved quickly with no loss to customers. The company in recent weeks told clients that the TSMC stock was  “no longer eligible to be held” on ISA accounts and recategorized it after a review. 

Fidelity, which allowed its users to trade in the stock up until Dec. 11, said it was discussing the matter with HMRC after Bloomberg News alerted the company to the discrepancy. In the meantime, it has removed the shares from its ISA offering.

It isn’t just TSMC. Here’s another example of inconsistency among platforms: Beximco Pharmaceuticals. The company’s global depositary receipts trade on the London Stock Exchange but its underlying shares are listed on the Dhaka Stock Exchange in Bangladesh, which means the securities aren’t allowed to be held in ISA accounts. While AJ Bell allows the GDRs on its ISA account, Hargreaves Lansdown Plc doesn’t.

AJ Bell said this was part of the same administrative error it is seeking to fix. 

(Updates with another stock in 11th paragraph.)

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