Best home for your spare money

By SYLVIA MORRIS FOR MAILONLINE
Updated: 00:00 BST, 7 October 2004

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WHETHER you're a first-time saver putting money aside for next summer's holiday or an older 投資家 looking for income, it's 必須の to find the best account for your money. Here, 貯金 専門家 Sylvia Morris 選ぶs the best 取引，協定s for your needs.

First-time save r

IF YOU are starting out, go for a cash 小型の Isa. You can put up to £3,000 in this 税金 year (which runs to April 5 2005), earn 税金-解放する／自由な 利益／興味 and have 平易な 接近 to your money. Our 選ぶs: Telephone and 郵便の accounts: Abbey 郵便の Isa 5.35%, 最小限 £1; Halifax Isa Saver Direct 5.15%, £1; Intelligent 財政／金融 5.1%, £1.
Internet account: Yorkshire Building Society E-Isa 5.2%, £10.
High Street accounts: 全国的な 4.85%, £1; NatWest 4.85%, £10.

平易な 接近

ONCE you have used your cash Isa allowance, 選ぶ an 平易な 接近 account if you need to get at your money in a hurry.

These accounts are taxable, so 20% 税金 will be deducted by the building society or bank - and higher-率 taxpayers will have to 宣言する 利益／興味 on their 税金 return.

非，不，無-taxpayers can receive the 甚だしい／１２ダース income by filling in form R85, 利用できる at their 地元の 支店, while 10% taxpayers can （人命などを）奪う，主張する a refund from the Inland 歳入 by filling in form R40, 利用できる from their 地元の 税金 office.

Our 選ぶs: Telephone/郵便の accounts - ING Direct and Sainsbury's Direct Saver 支払う／賃金 4% after 20% 貯金 税金 (5% before 税金) on £1; Intelligent 財政／金融 3.8% (4.75% ) on £1; Britannia Direct-Saver 3.8% (4.75% ) on £1,000; 物陰／風下d & Holbeck Direct Saver 4% (5% ) on £5,000.

Internet accounts: Cahoot 4.08% (5.1% ), £1; Yorkshire Building Society 4.16% (5.2% ), £250.

支店-based accounts: Skipton 支店 接近 3.6% (4.5% ), £500; Woolwich 支店 Saver 3.08% (3.85% ), £1,000.

正規の／正選手 貯金

IF YOU want to put money aside each month to build up a 資本／首都 sum, start by using your 税金-解放する／自由な cash 小型の Isa allowance as these are more 柔軟な than 一括d 正規の／正選手 貯金 計画（する）s.

Our 選ぶs: Abbey 郵便の Isa, 5.35%, 最小限 £1, 保証（人）s base 率 (現在／一般に 4.75% ) 加える 0.5 百分率 points until April next year. You can put in a total of £3,000 between now and the end of the 税金 year on April 5.

If you are looking for a taxable 正規の／正選手 貯金 計画（する） on 最高の，を越す, use Abbey 直す／買収する，八百長をするd 率 月毎の Saver 5.2% (6.5% before 税金) 直す／買収する，八百長をするd for one year, 最小限 £20 a month, as long as you make 12 支払い（額）s.

Medium-称する，呼ぶ／期間／用語 貯金

IF YOU have already built up a 資本／首都 sum and are happy to lock up your money for a couple of years, then go for 直す／買収する，八百長をするd 率 社債s. You can earn higher 率s than on 平易な 接近 money and you'll continue to earn those 率s if, as 推定する／予想するd, the Bank of England 削減（する）s 利益／興味 率s later next year.

Our 選ぶs: Northern 激しく揺する 4.36% before 税金 (5.45% after 20% 貯金 税金), 最小限 £500, 直す／買収する，八百長をするd for one year; Derbyshire 4.56% (5.7%), 最小限 £500, 直す／買収する，八百長をするd for two years; Skipton 4.48% (5.6%), 最小限 £500, 直す／買収する，八百長をするd for three years.

For your 税金-解放する／自由な cash 小型の Isa: Northern 激しく揺する 5.5% on £500, 直す／買収する，八百長をするd for one year; Halifax 5.8% on £3,000, 直す／買収する，八百長をするd for five years.

月毎の income

THIS IS for those who want a combination of 月毎の 利益／興味 and 平易な 接近 from 資本／首都 built up over your working life. Our 選ぶs: Northern 激しく揺する's new Silver 貯金, for those age 50 or over, 支払う／賃金s 4.08% after 20% 貯金 税金 (5.10% before 税金) on £10,000 最小限, and 保証（人）s the before-税金 年次の 率 will match Bank of England base 率 - 現在／一般に 4.75% - until January 2010; Hinckley & Rugby 3.52% (4.4% ), £2,500.

For 税金-解放する／自由な income: Intelligent 財政／金融's cash 小型の Isa 支払う／賃金s 5% for 月毎の income on a 最小限 £1. You can 投資する up to £3,000 this 税金 year, which ends April 5, 2005.

直す／買収する，八百長をするd 率: On 直す／買収する，八百長をするd 率 取引，協定s you earn a higher 率 now and know 正確に／まさに how much income you will earn each month. < /b>

The best are West Bromwich, 4.21% (5.27%), 最小限 £1,000, 直す／買収する，八百長をするd for one year; and Derbyshire 4.4% (5.56%), £500, 直す／買収する，八百長をするd for two years.

Children's accounts

MOST High Street banks and building societies run 平易な 接近 accounts for your child's birthday, Christmas and pocket money 貯金. There are age 制限s on these accounts. Our 選ぶs: 同盟 & Leicester First Saver, 5.5% before 税金, 最小限 £1, open to ages up to 16.

For 親族s wanting to put away money over the longer 称する，呼ぶ／期間／用語, there are some 直す／買収する，八百長をするd-率 取引，協定s around, 含むing Yorkshire Building Society 5.1%, £1, 直す／買収する，八百長をするd for one year - you can roll the money over into a new 社債 at the end of the 直す／買収する，八百長をするd 率 称する，呼ぶ／期間／用語; and Cheshire Building Society 5.5%, £500, 直す／買収する，八百長をするd for four years.

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MARIA Rankine, pictured with husband Robert and children Stephen, 13, and Tristan, 11, opened a 貯金 account with Intelligent 財政／金融 18 months ago. Maria, from Dunfermline, Fife, says: 'We put money aside with the bank and are also building up a small nest egg for the children. The bank 支払う／賃金s a good 率 of 利益／興味 and it is 平易な to switch money from our 経常収支 to our 貯金 account over the internet or telephone. We watch the 貯金 building up, but also have 接近 to the money in an 緊急.'

Intelligent 財政／金融 支払う／賃金s 3.8% after 20% 貯金 税金 (4.75% before 税金) on its Direct 接近 account, which you operate over the telephone or internet. The bank 支払う／賃金s a 税金-解放する／自由な 5.1% on its cash 小型の Isa.

By filling in form R85 on the Direct 接近 account, Maria can 確実にする that Stephen and Tristan receive their 利益／興味 before any 税金 is deducted.