You can only open an IBUKL ISA account if you are a full tax resident of the United Kingdom with a National Insurance Number.
I have UK Citizenship. However, I am resident of Hong Kong. Can I open an IB UKL ISA account?
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Do I need National Insurance Number to open an ISA?
I am not a resident of the UK anymore. Can I transfer my ISA from another ISA manager into IBKR?
ISA: What is a National Insurance number (NINO)?
What is a National Insurance number (NINO)?