 For deaths of ISA investors on or after 3 December 2014, the surviving spouse or civil partner can apply for an increased ISA allowance in the form of an Additional Permitted Subscription.This allowance is separate from the normal annual allowance, and is based on the value of the deceased's ISA; it is available whether or not the surviving spouse or civil partner inherited the ISA assets.There is no legal distinction between a fund supermarket and a self-select ISA provider.