ISA transfer

An ISA transfer is the ability to move assets held with one ISA manager to another, keeping the investments within the tax-efficient wrapper. Brokers must allow a client to transfer their ISA freely, however, are not obliged to facilitate the transfer in every way possible (many, like Freetrade, offer just cash transfers out).

If the stocks in your existing ISA are in our universe, you can transfer them without selling. If not, you’ll need to sell them for cash. Then that cash can move over too in the same transfer.

Cash ISA – Up to 4 weeks generally.
Stocks and shares ISA – Up to 6 weeks on generally.
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The time a transfer takes can vary on the above times, with various factors affecting the progress (sale instructions, broker working timeframes, conversations between broker and client to confirm information). There seems to be an industry-wide delay at the moment due to COVID, with certain brokers having longer hold-ups than others.

Shares can only be transferred into your ISA with Freetrade if they are currently held in an ISA elsewhere. 
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When the client instructs the transfer, we send this to the current provider requesting a valuation of assets. Once received, we review what can and cannot be held, then contact the client on any that cannot. If applicable, sale instructions are made, and for stock coming across in-specie (as stock), trade and settlement dates are requested. On trade date, matching messages between the two brokers are entered into the market, and then the shares are transferred on settlement date. Following the settlement, we send cash balances to clients, alongside completion documents.

If you are transferring an ISA from previous years, you can partially transfer your holdings. Current year subscriptions are not able to be split, so it must be transferred in full.
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No, transferring an ISA keeps investments in the tax wrapper, and so will not count further toward your allowance.
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No, you cannot directly transfer your stocks and shares ISA to a SIPP.You could sell your ISA holdings and then buy them back in a SIPP, much like a bed and ISA.  

There is no ideal time to transfer an ISA. The end or beginning of a tax year may mean the process takes longer as more people are thinking about their ISAs at that time. But even this isn’t necessarily going to be a problem.

You can transfer your ISA as many times as you like — there are no limits. 

ISAs can be inherited by your spouse but you must have been married to them or in a civil partnership with them. This is done via an inherited ISA allowance.
Your children can inherit your ISA holdings but the ISA will not retain its tax-efficient status if they do.
Inheritance tax is a complex subject and ISAs are no exception. If you are interested in learning more about the subject then it’s worth speaking to a financial advisor before you make any big decisions.
Please remember tax treatment depends on your individual circumstances and may be subject to change in the future.

Yes, once you sell any shares you hold then you can withdraw them as cash.
But be careful here. The moment that cash is out of your ISA account, it loses its tax-efficient status and if you want to deposit it again, it will come from part of your annual allowance.
It's worth noting that if you deposit cash and don’t invest it, you can withdraw it without it impacting your allowance. But this isn’t always the case.
Please remember any tax treatment depends on your individual circumstances and may be subject to change in the future.