Momo
US citizens in the UK

Junior cash ISAs for a US citizen child

A US citizen child can have a Junior cash ISA, and nearly every bank or building society that still sells one will open it. Of the 39 providers checked here, 22 sell one to new customers and 21 of those take a US citizen child. The catch is on the US side, where it is the child's own foreign account.

A Junior ISA is a savings account in the child's name that the UK does not tax. A parent or guardian with parental responsibility opens it and becomes the registered contact, who runs it. The money belongs to the child and stays in the account until they turn 18, when it becomes an ordinary adult ISA.

Fewer providers sell one than sell an adult cash ISA. Barclays, HSBC, NatWest, Nationwide and Yorkshire Building Society offer no Junior cash ISA to new customers, and neither do Tesco Bank, Metro Bank or Virgin Money. Those that do are mostly building societies, with Halifax, Lloyds, Bank of Scotland, Santander and TSB among the banks.

Most set no US test: the conditions ask only that the child lives in the UK and that the person applying has parental responsibility. Two ask more. Dudley Building Society's application form asks both the child and the parent whether they are US citizens, and will not open the account without a US taxpayer identification number if either is. Newcastle Building Society requires every account holder to have indefinite leave to remain, an immigration test that a child here on a visa fails. Buckinghamshire Building Society turns away anyone who is tax resident in two countries, which catches every US citizen living here.

Terms that say nothing about US citizens are where you start, not where you finish. Lloyds' Junior Cash ISA conditions set no US test, yet a parent applying for a US citizen child has been refused at the counter, so ask in writing before applying anywhere in the Lloyds group, which includes Halifax and Bank of Scotland.

For a US citizen child, the IRS sees the child's own foreign account and ignores the wrapper. The interest is the child's income each year, and once the child's unearned income passes $1,350 in a year (the figure for 2025 and 2026) the child has a US return to file, which a parent can often fold into their own. The balance also counts towards the child's own FBAR, the report of foreign accounts, due once all the child's accounts outside the US together pass $10,000 at any point in the year. Saving for a US citizen child sets out each rule and its source.

Momo checked 39 providers. 22 offer a Junior cash ISA; 17 no longer do. Of those 22, 19 will take you outright and 2 attach conditions. 1 refuses. Last checked .

The accounts you can open

Rates as of

Every account below comes from a provider that will take a US person. Sorted by rate, highest first, and grouped by how you reach the money. Under each institution is where your money sits and how the account is run. The US taxes the interest on all of them as ordinary income.

Fixed term

Pay in a lump sum once, then the rate and your money are both locked until the term ends. This is where a large balance goes.

The catch
Bath Building Society FSCS · online, app or branch Updated Source: Bath Building Society Junior Cash ISA page, Junior Cash ISA Declaration and Terms (April 2026) and savings terms (May 2026), 2026-09-11 Junior Cash ISA until the child turns 18 4.15% AER variable £1 annual Junior ISA allowance restricted to children who live, work or study in BA1 or BA2, or whose parent or guardian has been a customer for at least 12 months
Skipton Building Society FSCS £120,000 · branch or post Updated Source: Skipton Junior Cash ISA (Issue 14) key features and terms, and JISA application form 2026/27, 2026-09-11 Junior Cash ISA (Issue 14) no withdrawals until the child turns 18 3.80% AER variable £1 £9,000 a tax year (the Junior ISA allowance); maximum balance £1 million Tax-free on balances of £1 or more; interest added annually the day before the child's birthday, no monthly option
Coventry Building Society FSCS £120,000 · branch, phone or post Updated Source: Coventry Junior Cash ISA (2) product page and Saving Accounts Terms and Conditions (April 2026), 2026-09-11 Junior Cash ISA (2) no access until the child turns 18 3.75% AER variable £1 £9,000 a tax year (the child's junior ISA allowance, less any paid into a junior stocks and shares ISA) Tax-free p.a./AER on balances from £0.01; calculated daily, paid annually at the end of 30 September, with a final payment on the child's 18th birthday
Darlington Building Society FSCS £120,000 · branch Updated Source: Darlington Junior Cash ISA 2 product page and General Savings Terms and Conditions (2026), 2026-09-11 Junior Cash ISA 2 until the child turns 18 3.75% AER variable £1 £9,000 a tax year (annual JISA subscription limit) —
Nottingham Building Society branch Updated Source: Nottingham Junior Cash ISA key product information (rates as at 27 January 2026) and Branch Savings Account Conditions, 2026-09-11 Junior ISA until the child turns 18 3.75% AER variable £1 annual Junior ISA allowance (£9,000) —
Penrith Building Society branch or post Updated Source: Penrith Building Society JISA (Junior ISA) summary box, April 2026 (V3.20), 2026-09-11 JISA (Junior ISA) until the child turns 18 3.60% AER variable £1 £9,000 for the tax year 2026/27 —
Family Building Society FSCS · post or Epsom branch Updated Source: Family Building Society Junior Cash ISA (3) product page, Product Features leaflet and General Conditions for Savings Accounts booklet, 2026-09-11 Junior Cash ISA (3) until the child turns 18 3.45% to 3.70% AER (tiered) variable £1 £9,000 for tax year 2026/2027 3.45% on balances from £1, 3.70% on balances of £3,000 or more
Earl Shilton Building Society branch or post Updated Source: Earl Shilton Junior Cash ISA product page and Junior Cash ISA Application/Transfer Form, 2026-09-11 Junior Cash ISA until the child turns 18 3.35% AER variable £10 £9,000 (6 April to 5 April) —
Scottish Building Society FSCS · Relationship Centre or by post Updated Source: Scottish Building Society Junior Cash ISA Product Conditions (JISA 120326), 2026-09-11 Junior Cash ISA until the child turns 18 3.30% AER variable £1 £9,000 a tax year (total Junior ISA allowance) —
TSB FSCS £120,000 · branch or video banking Updated Source: TSB Junior Cash ISA product conditions and product page, 2026-09-11 Junior Cash ISA no withdrawals until the child turns 18 3.15% AER variable £1 £9,000 a tax year (the junior ISA allowance) Tax-free on balances of £1 or more; calculated daily, paid annually on 31 March
Dudley Building Society Accepts with conditions US persons: the child or the registered contact must give a US taxpayer identification number if either is a US citizen FSCS · branch or post Updated Source: Dudley Building Society Junior ISA (JISA) Application Form, version 11, March 2025, 2026-09-11 Junior Cash ISA Issue 2 until the child turns 18 3.10% AER variable £100 £500,000; £9,000 a tax year across all Junior ISAs on balances of £100 or more
Newcastle Building Society Accepts with conditions US persons: the child must be a UK resident with indefinite leave to remain in the UK FSCS £120,000 · branch Updated Source: Newcastle Junior ISA product conditions (Jan 2026) and Savings General Terms and Conditions (May 2026), 2026-09-11 Newcastle Junior ISA until the child turns 18 3.00% AER variable £1 annual Junior ISA allowance —
Cumberland Building Society FSCS £120,000 · branch Updated Source: Cumberland ISA guide, Cash Junior ISA conditions (from 6 April 2024), and children's savings page, 2026-09-11 Cash Junior ISA until the child turns 18 2.95% AER variable £50 £9,000 a tax year; maximum balance £500,000 minimum balance £50 must be maintained
Santander UK FSCS £120,000 · branch Updated Source: Santander UK Junior ISA product page and general savings terms and conditions, 2026-09-11 Junior ISA (Issue 2) no withdrawals or closures until the child turns 18 2.70% AER variable £1 £9,000 a tax year across the child's Junior ISAs; maximum balance £2 million Tax-free on balances of £1 or more; calculated daily, paid annually in March
Furness Building Society FSCS · branch, phone or post Updated Source: Furness Junior ISA (Issue 2) Key Features Document, 2026-09-11 Furness Junior ISA (Issue 2) until the child turns 18 2.60% AER variable £1 £9,000 in tax year 2026/2027 —
Bank of Scotland FSCS £120,000, shared with Halifax · open online, managed in branch Updated Source: Bank of Scotland Junior Cash ISA page and savings account conditions, 2026-09-11 Junior Cash ISA no withdrawals until the child turns 18 2.35% AER variable £1 £9,000 a tax year across all the child's junior ISAs Tax-free on balances of £1 or more; paid each year on 31 March
Halifax FSCS £120,000, shared with Bank of Scotland · open online or in the app, managed in branch Updated Source: Halifax Junior Cash ISA page and savings account conditions, 2026-09-11 Junior Cash ISA no withdrawals until the child turns 18 2.35% AER variable £1 £9,000 a tax year across all the child's junior ISAs Tax-free on balances of £1 or more; paid each year on 5 April
Lloyds Bank FSCS £120,000 · open online or in the app, managed in branch Updated Source: Lloyds Bank Junior Cash ISA page and Junior Cash ISA conditions, 2026-09-11 Junior Cash ISA no withdrawals until the child turns 18 2.35% AER variable £1 £9,000 a tax year across all the child's junior ISAs Tax-free on balances of £1 or more; paid each year on 31 March
Monmouthshire Building Society FSCS £120,000 · branch or agency Updated Source: Monmouthshire Junior Cash ISA Terms and Conditions and Junior ISA Issue 10 summary box, 2026-09-11 Junior Cash ISA until the child turns 18 2.30% AER variable £10 £9,000 a tax year (annual Junior ISA allowance) —
Hanley Economic Building Society branch only to open · branch or post to manage Updated Source: Hanley Economic Junior ISA (JISAC) product page and summary box, effective 1 February 2026, 2026-09-11 Junior ISA (JISAC) until the child turns 18 2.25% AER variable £10 current JISA allowance (£9,000 a tax year) on balances of £10 or more
Loughborough Building Society FSCS · branch or post Updated Source: The Loughborough Building Society, 'What you need to know about Junior ISA', April 2026, 2026-09-11 Cash Junior ISA until the child turns 18 — — — £9,000 for the tax year 2026/27 —

An institution's name opens its page on Momo, with every account checked for it across the site. Account names link to the provider's own site. No link on this page is paid. How Momo makes money.

Who will not take you

Checked and confirmed to refuse US persons, so you can skip the application. The reason matters: some bar US citizenship outright, others require that you are tax resident in the UK and nowhere else.

Institution Why Updated
Buckinghamshire Building Society The general savings terms that govern the Junior Cash ISA bar any dual tax resident outright, and the account application form asks the registered contact to confirm UK tax residency only, refusing anyone who also holds tax residency elsewhere. A US citizen living in the UK remains a US tax resident by citizenship, so is barred whatever their UK residency. Source: Buckinghamshire Building Society General Savings Terms and Conditions and Junior Cash ISA Application Form, 2026-09-11

No longer offering this, or never did

Nothing to do with your citizenship: these are providers that do not offer a Junior cash ISA to anyone in the UK. Several are still recommended in forums and guides, which is why they are listed rather than left out.

Provider Why not Last checked
Barclays Barclays does not sell a Junior ISA of either kind. Its children's savings page and its own Junior ISA guide both say it doesn't offer one right now, and the guide's closing line names both wrapper types as absent. Source: Barclays Junior ISA guide, 2026-09-11
Chelsea Building Society Chelsea, a trading name of Yorkshire Building Society, has no savings products for new customers and sends them to YBS, so it does not sell a Junior cash ISA of its own. Source: Chelsea Building Society savings page, 2026-09-11
Ecology Building Society Ecology sells no Junior Cash ISA. Its savings range lists only adult accounts (notice, easy access, Cash ISA); a child can only be added as the beneficiary of one of those adult accounts via a Beneficiary account application form. Source: Ecology Building Society savings product list and savings FAQs, 2026-09-11
HSBC HSBC UK does not sell a Junior ISA of either kind. Its own guide names the Junior Cash ISA as one of the two Junior ISA types and then says HSBC doesn't offer either, and its children's savings page calls a Junior ISA an alternative not available at HSBC. Source: HSBC UK 'What Is A Junior ISA?' guide, 2026-09-11
Kent Reliance Kent Reliance, part of OSB, lists no Junior ISA in its product range or on its interest rates page; its children's account is the Demelza Children's Savings Account, opened by post or in branch. Its product page still says new ISA applications are paused online and can be made in branch only. Source: Kent Reliance all products page, 2026-09-11
Leeds Building Society Leeds does not offer a Junior ISA; its only children's account is the Young Saver, a taxable savings account. Its Child Trust Fund page tells holders who want a Junior ISA to transfer to a different provider. Source: Leeds Building Society Child Trust Fund and children's savings pages, 2026-09-11
Metro Bank Metro Bank's cash ISA summaries for the 2026/27 tax year say it does not offer Junior ISAs; its children's account is the Young Savers account. Source: Metro Bank Instant Access Cash ISA important information summary, 2026-09-11
Nationwide Nationwide says it does not offer Junior ISAs and sells only adult cash ISAs; its children's range is the FlexOne Saver and the Children's Future Saver. The Smart Junior ISA terms are still published for existing holders and contain no US wording, but the account is not on sale. Source: Nationwide children's savings accounts page, 2026-09-11
NatWest NatWest does not sell a Junior Cash ISA. Its only tax-free children's wrapper is the NatWest Junior ISA, which is stocks and shares only; the taxable First Saver is the sole cash option for a child. Source: NatWest children's savings page and Junior ISA product page, 2026-09-11
Post Office Money Post Office never sold a cash Junior ISA; its only Junior ISA was a stocks and shares one run by OneFamily, withdrawn from new customers on 6 April 2025. Its adult cash ISAs are deposited with Bank of Ireland UK. Source: Post Office Junior ISA help page, 2026-09-11
Principality Building Society Principality does not sell a Junior ISA. Its children's range is four branch-only savings accounts, and its cash ISA FAQ says you must be at least 18 to open one. Source: Principality children's accounts comparison and cash ISA FAQ, 2026-09-11
Royal Bank of Scotland Royal Bank of Scotland does not sell a Junior Cash ISA. Its only tax-free children's wrapper is the Royal Bank Junior ISA, which is stocks and shares only; the taxable First Saver is the sole cash option for a child. Source: Royal Bank of Scotland First Saver page and Junior ISA product page, 2026-09-11
Saffron Building Society Saffron does not sell a Junior Cash ISA. Its award-winning children's range, branded Ladybird, is fixed rate bonds, a regular saver, an easy access account and a legacy account, none of which is an ISA. Source: Saffron Building Society Children's accounts page, 2026-09-11
Tesco Bank Tesco Bank, now a trading name of Barclays Bank UK PLC, says it is not taking new Junior Cash ISA applications; its ISA range for new customers is the Instant Access Cash ISA and Fixed Rate Cash ISA. The Junior Cash ISA terms and key features still published for existing holders contain no US wording. Source: Tesco Bank Junior Cash ISA interest rates page, 2026-09-11
The Co-operative Bank The Co-operative Bank's cash ISAs are for UK residents aged 18 or over and it lists four adult cash ISAs; its children's account is the Future Fund savings account, and no Junior ISA appears on any product page. Source: Co-operative Bank cash ISAs page, 2026-09-11
Virgin Money Virgin Money, now part of Nationwide, lists only adult cash ISAs when it says which ISAs it offers, will not accept a Junior ISA transfer, and its children's range is the Headstart account, the Cybersave account and Child Savings Bonds. Source: Virgin Money ISAs page, 2026-09-11
Yorkshire Building Society YBS's children's page offers only the Children's Saver, and its variable rates sheet dated 13 August 2026 lists no Junior ISA among accounts on sale or withdrawn; its guides describe Junior ISAs only in general terms. Its Children's Saver application form, not a Junior ISA, asks whether the child is a US citizen and requires the child's US tax identification number if so. Source: YBS children's savings accounts page, 2026-09-11
Confirm your own position with a cross-border specialist. Acceptance policies and tax rules change, and your facts may differ from the general case. Rates and terms here are the provider's published figures rather than an offer, and the provider decides each application on its own criteria. Use this as a map, not a ruling. Last checked .
Tax

Saving for a child

How the US taxes a Junior ISA, a junior pension and a Child Trust Fund held by a US citizen child in the UK, and how a 529 plan compares.

 Accounts

Cash ISAs

A cash ISA is tax-free to HMRC but not to the IRS. Which UK providers open one for a US citizen, and why the US still taxes the interest.

 Tax

FBAR

If your foreign accounts top $10,000 combined at any point in the year, you file an FBAR. What counts, when it is due, and what happens if you miss it.