Taiwan Semiconductors ADR – US8740391003
The Taiwan stock exchange is now a HMRC recognised stock exchange (since the 14 April 2026).
When looking at ADS’s (or other depository type interests/receipts such as ADR’s), the listing or trading of the actual ADS or ADR is irrelevant. All that matters is the qualifying status of the underlying shares. If the underlying shares are ISA qualifying (because they are listed on a recognised stock exchange or admitted to trading on a recognised stock exchange in the EEA, including the UK), then the ADR (or ADS) automatically qualify (regardless of its listing status).
As the underlying shares for Taiwan Semiconductors are listed on an HMRC recognised stock exchange (Taiwan Stock Exchange), the ADR will now be ISA qualifying.