Key dates for our investments at tax year end – 2024/25
Tax year end is a busy time. To be as helpful as possible, we’ve put the key dates you must be aware of for each tax-efficient investment we offer.
| Product | Key dates | Next steps | |
|---|---|---|---|
| Venture Capital Trusts | Octopus Apollo VCT | Closed. | |
Octopus AIM VCT | 21 March 2025, 5 pm Deadline for applications and cleared funds to be included in the tax year. Important: cheques must be received by 21 March 2025. The fundraise for this tax year will close when capacity is reached, or on 21 March 2025, whichever comes first. | Find key documents and apply online | |
| Octopus Future Generations VCT | 01 April 2025, 5 pm Deadline for applications and cleared funds to be included in the tax year. Important: cheques must be received by 01 April 2025. | Find key documents and apply online | |
| Business Relief | Octopus AIM Inheritance Tax ISA | 4 April 2025 Deadline for applications and cleared funds to be included in the tax year. Important: cheques must be received by 4 April 2025. | Find key documents and apply online |
Have you made the most of tax planning opportunities with your clients?
Now’s the time to make sure you’ve done everything you can for clients and helped them use any available allowances.
Take a moment to go through our short tax year end checklist – it might help you spot unexplored opportunities before the tax year ends.
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- or EIS-qualifying status.
Tax treatment
Tax treatment depends on individual circumstances and could change in the future.