US85210B2016 and US74347W3530
For the purposes of the ISA regulations, Exchange Traded Funds (ETFs) are treated as collective investment schemes. As no such schemes are authorised by the FCA in the UK, only non-UK domiciled ETFs can qualify for ISA inclusion. Schemes must either be EEA based UCITS compliant schemes which are recognised by the FCA under section 236A FSMA 2000 and admitted to the FCA’s Temporary Marketing Permissions Regime (TMPR) or EEA/non-EEA schemes which are recognised under sections 270/272 FSMA 2000.
The actual listing/trading or companies comprising the ETFs for ISA purposes, is irrelevant. It will need to be on the FCA register (i.e.. be FCA recognised) to qualify for ISA purposes.
These ETFs are not on the FCA register, so not ISA qualifying, however the final decision on the eligibility remains with yourselves as ISA manager.