Forming interconnect without gate cut isolation blocking opening formation

A method, comprising:

• forming a gate cut opening by removing a sacrificial material from a portion of a dummy gate in a first dielectric over a substrate, the gate cut opening including a lower portion in which the sacrificial material was located and an upper portion extending laterally over the first dielectric;
• filling the gate cut opening with a second dielectric;
• recessing the second dielectric to create a cap opening in the second dielectric;
• filling the cap opening with a third dielectric;
• and
• forming an interconnect through the third dielectric, wherein the first dielectric and the third dielectric include a common material, and wherein the first dielectric includes a flowable chemical vapor deposited (FCVD) oxide, the second dielectric includes a nitride, and filling the cap opening with the third dielectric includes performing a high density plasma chemical vapor deposition (HDPCVD) of oxide.