Tax year end support and resources
Tools to help you recommend tax planning ahead of tax year end.
During the countdown to the tax year end deadline, Octopus Investments is here to support you, delivering expert guidance and rapid support to help advisers stay ahead of the curve. Think of us as your engine of growth, supporting you all the way to the finish line.
Navigate tax year end with confidence
Preparing for the end of the tax year is a chance to review planning opportunities for clients for both this tax year and the next.
We’ve gathered everything you need in one place: a practical checklist, Budget insights and educational tools like the VCT Academy. Helping you stay in control right up to the finish line.
Following the Autumn Budget, the expansion of VCT investee company eligibility limits significantly broadens the pool of businesses that qualify for VCT investment and increases the amount of capital they can access. As a result, VCTs can support high‑growth companies for longer, in a tax‑advantaged way, creating greater opportunities for investors. The 2025/2026 tax year is the final opportunity for your clients to benefit from the 30% income tax relief before it reduces to 20% in April 2026.
Tax year end checklist
The 2025 to 2026 tax year comes to an end on April 5th.
Use our simple checklist to ensure your client has maximised their available allowances and tax reliefs.
Autumn Budget Hub 2025
The Chancellor’s Budget included targeted tax rises but signaled a new positive chapter for UK growth with the extension of VCT investee company limits.
Client planning scenarios
Tax-efficient investments could help you meet the needs of a wide variety of clients.
Explore our client planning scenarios to spot more opportunities to help your clients.
All things VCTs
VCT Academy
The VCT Academy is an exclusive, CPD-qualifying series packed with videos, guides, and investor-friendly resources designed specifically to help advisers who haven’t yet written VCT business get started.
Five reasons VCTs could make sense for your clients and your business
Discover the benefits and risks of investing in Venture Capital Trusts (VCTs). These high-risk investments support dynamic small businesses in the UK, offering generous tax benefits.
Next steps in your Octopus VCT journey
Are you considering what your investment options are? Let us help you decide what’s next.
Tax year end essentials
Toyin Oyeneyin, our in-house tax expert shares the essentials you should consider for your clients in this short video.
Key dates for our investments
If your client is investing in an Octopus product, we have a helpful summary of all the key dates and deadlines for the tax year.
Venture Capital Trusts
Explore our open VCTs and VCTs with the intention to fundraise this tax year.
Octopus Apollo VCT
Accelerating the growth of smaller business to business (B2B) software businesses. View brochure.
Octopus AIM VCT
Investing in emerging UK companies listed on the Alternative Investment Market (AIM). View brochure.
Octopus Future Generations VCT
Backing businesses that are helping to build a sustainable planet, empower people, or revitalise healthcare. View brochure.
Inheritance tax investments
Octopus AIM Inheritance Tax ISA
Estate planning within an ISA wrapper. Available for ISA transfers and new investment this tax year. View brochure.
More support to recommend planning
Here are a few extra resources you’ll find helpful when recommending our tax-efficient investments.
Consumer Duty packs
Our product packs provide an enhanced level of information to help your client’s case file meet the needs of the latest regulation.
Venture Capital Trust FAQs
Find the answers to some of the most common questions we receive on VCTs.
Frequently asked questions for tax year end
How to invest in a VCT?
Since VCTs are listed companies, shares can be purchased on the secondary market through an investment platform or stockbroker. Keep in mind that shares bought on the secondary market don’t qualify for the upfront 30% income tax relief. This relief is only available on newly issued shares, so most investors prefer to buy new shares in a VCT fundraise.
You have the option to apply for shares via a financial adviser (recommended), directly with Octopus, or through an intermediary like Wealth Club. Our VCTs are also available on some investment platforms like Hargreaves Lansdown and Crowdcube.
We always recommend that investors seek financial advice before investing.
Since VCTs are listed companies, shares can be purchased on the secondary market through an investment platform or stockbroker. Keep in mind that shares bought on the secondary market don’t qualify for the upfront 30% income tax relief. This relief is only available on newly issued shares, so most investors prefer to buy new shares in a VCT fundraise.
Are VCT dividends taxable?
VCT dividends are exempt from tax.
Can I carry forward unused income tax relief from a VCT investment?
No, this is not possible.
What happens to my VCT investment if I pass away?
If you pass away within five years of holding your VCT investment, your estate is not required to repay any upfront income tax relief already claimed. Additionally, if the value of the VCT shares at the time of death is less than £200,000, the dividends paid by your VCT to your beneficiaries will remain tax free. Furthermore, there will be no capital gains tax on the growth of the investment when your beneficiaries decide to sell it.
Risks to bear in mind
Capital at risk
The value of an investment, and any income from it, can fall as well as rise. Investors may not get back the full amount they invest. An Octopus AIM Inheritance Tax ISA is likely to be higher risk than more mainstream stocks and shares ISAs.
Volatility and liquidity
VCT, smaller and unquoted company shares could fall or rise in value more than other shares listed on the main market of the London Stock Exchange. They may also be harder to sell.
Qualification status
Tax reliefs depend on VCTs maintaining their qualifying status or portfolio companies maintaining their BR- qualifying status.
Tax treatment
Tax treatment depends on individual circumstances and could change in the future.
An award-winning investment provider
Octopus has won numerous awards, including the Five Star Investment Provider Award at the Financial Adviser Service Awards, voted for by financial advisers, ten years running.
We’re here to support you
If you’ve got a question about any of our products or services, please get in touch.