Your ISA allowance is calculated from your cash payments into the account. Dividends, increase in value or any other income, such as promotional bonuses that we may add to your account do not affect your ISA allowance.
In order not to impact your ISA allowance, we apply any bonuses awarded to your General Account Cash portfolio. You may then choose to invest the bonuses however you wish, including into your ISA as applicable.
The gains made by your ISA portfolio are tax-free.