AIM Portfolio IHT Plan

Reduce your clients’ inheritance tax liability

AIM Portfolio IHT Plan

Let your clients maintain control of their assets, while reducing their inheritance tax liability after only two years.

 

Mitigate IHT

For your clients looking to mitigate their exposure to inheritance tax, our AIM Portfolio IHT Plan provides a simpler and more flexible alternative to a trust. The plan also qualifies your clients' assets for tax relief after two years instead of seven.

How it works

We invest your clients’ money in qualifying shares quoted on AIM, where most companies are eligible for Business Property Relief (BPR). The shares are classed as business assets and so are free from IHT, if held for at least two years.

Eligibility

The minimum subscription is £100,000, and there's no maximum. Your clients can make additional contributions of a minimum of £25,000 (or £15,000 for ISAs) after the original investment is made.

Find out more

Simon Cleaver

Senior Investment Director

To speak to a specialist about our AIM Portfolio IHT Plan, please call our team or complete our contact form.

Frequently asked questions

  • How can my client make an application?

    Clients who have taken advice from an intermediary about the suitability of the AIM Portfolio IHT Plan can make an application.

  • Can my clients set up an AIM Portfolio IHT Plan ISA?

    Yes. Holdings in AIM companies in the ISA should be exempt from IHT, as well as from income tax on dividends and capital gains tax on profitable disposals. Our standard terms and conditions apply, including the minimum subscription limits above.

  • Which companies will be invested in?

    Your clients’ money will be invested in AIM companies that:

    • are at least five years old
    • have been quoted on AIM for at least a year
    • are managed by an experienced and focused team
    • have a proven track record
    • have strong cash flow.

    We typically invest in between 20 and 40 individual companies for each client, depending on the size of the investment. To help reduce your clients’ exposure to risk, we select stocks across a range of sectors.

    And to make sure that the ‘clock’ is started as soon as possible, we usually invest within 14 days of receiving instructions and cleared funds. 

  • What happens to any dividends?

    All dividends and interest are collected on your clients’ behalf and are reinvested in the AIM Portfolio IHT Plan. The resulting shareholding will begin a new two-year qualifying period, during which time these shares will not be exempt from IHT.

  • How can my clients see the AIM Portfolio IHT Plan’s performance?

    Direct them to our website.

  • Can my clients withdraw their money?

    Your clients can make full or partial withdrawals whenever they want. But their IHT exemption is only available if relevant shares are held at the date of death. 

  • What happens on my client’s death?

    On death, the portfolio can be transferred to a spouse without losing the IHT exemption, or it can be sold or transferred to other beneficiaries.

Find out more - AIM Portfolio IHT Plan Downloads

AIM Portfolio IHT Plan brochure PDF 263.09 KB
Rate card - AIM Portfolio IHT Plan PDF 233.32 KB
Set up pack - AIM Portfolio IHT Plan PDF 5.27 MB
Client agreement - Intermediary AIM Portfolio IHT Plan PDF 1.67 MB
AIM Portfolio IHT Plan Factsheet PDF
Terms & Conditions PDF 977.97 KB
Risks

The value of investments and the income derived from them can go down as well as up and your clients may not get back their initial investment.

Investec Wealth & Investment (UK) is a trading name of Investec Wealth & Investment Limited which is a subsidiary of Rathbones Group Plc. Investec Wealth & Investment Limited is authorised and regulated by the Financial Conduct Authority and is registered in England. Registered No. 2122340. Registered Office: 30 Gresham Street. London. EC2V 7QN.