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Business Relief

Investments that qualify for Business Relief provide relief from inheritance tax and can help investors pass on more to loved ones.

What is Business Relief?

Business Relief (BR) is an established relief from inheritance tax.

We’re the largest provider of investments that qualify for BR, so we’re well placed to help you understand them.

In fact, we’ve managed these investments since 2005 and we look after more than £3.9 billion across our range of BR products.

Watch our short video which explains:

  • What Business Relief is
  • Why invest
  • An example scenario

Please read the risk information before making an investment decision.

Business Relief explained – Runtime 4:45

What is Business Relief?

Business Relief (BR) is an established relief from inheritance tax.

We’re the largest provider of investments that qualify for BR, so we’re well placed to help you understand them.

In fact, we’ve managed these investments since 2005 and we look after more than £3.9 billion across our range of BR products.

Watch our short video which explains:

  • What Business Relief is
  • Why invest
  • An example scenario

Please read the risk information before making an investment decision.

Business Relief explained – Runtime 4:45

Reasons to invest

Access and control

Investments stay in the shareholder’s name, meaning they retain access to their wealth and can sell their shares later on if they need to.

Fast inheritance tax exemption

BR-qualifying investments can be free from inheritance tax after just two years, which is significantly faster than options such as gifting.

Opportunity for investment growth

BR-qualifying investments give investors the opportunity to grow their capital, with a range of products available to suit different appetites.

Supporting UK businesses

BR-qualifying investments provide long-term capital to UK businesses which create jobs and stimulate the economy.

Reasons to invest

Access and control

Investments stay in the shareholder’s name, meaning they retain access to their wealth and can sell their shares later on if they need to.

Fast inheritance tax exemption

BR-qualifying investments can be free from inheritance tax after just two years, which is significantly faster than options such as gifting.

Opportunity for investment growth

BR-qualifying investments give investors the opportunity to grow their capital, with a range of products available to suit different appetites.

Supporting UK businesses

BR-qualifying investments provide long-term capital to UK businesses which create jobs and stimulate the economy.

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.

Tax relief can’t be guaranteed

Tax relief depends on the companies invested in maintaining their BR-qualifying status. Tax treatment depends on individual circumstances and tax rules could change in the future.

Volatility and liquidity

The shares of AIM-listed and unlisted companies could fall or rise in value more than shares listed on the main market of the London Stock Exchange. They may also be harder to sell.

Assessed case-by-case

HMRC will only conduct a BR assessment after the death of an investor, to confirm whether the companies invested in qualify for BR at that time.

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.

Tax relief can’t be guaranteed

Tax relief depends on the companies invested in maintaining their BR-qualifying status. Tax treatment depends on individual circumstances and tax rules could change in the future.

Volatility and liquidity

The shares of AIM-listed and unlisted companies could fall or rise in value more than shares listed on the main market of the London Stock Exchange. They may also be harder to sell.

Assessed case-by-case

HMRC will only conduct a BR assessment after the death of an investor, to confirm whether the companies invested in qualify for BR at that time.

Want to learn more about how to write Business Relief cases?

We have a popular webinar that will give you expert tips on soft skills,
compliance, suitability and more.

Business Relief-qualifying investments from Octopus

Octopus Inheritance Tax Service

A service targeting a steady, predictable return. It has been helping investors pass on more of their wealth since 2007.

Octopus AIM Inheritance Tax Service

Helping investors pass on more of their wealth, while targeting growth by investing in companies listed on the Alternative Investment Market (AIM).

Octopus AIM Inheritance Tax ISA

Investors with large ISA pots can plan for inheritance tax while keeping their wealth in an ISA wrapper.

Business Relief-qualifying investments from Octopus

Octopus Inheritance Tax Service

A service targeting a steady, predictable return. It has been helping investors pass on more of their wealth since 2007.

Octopus AIM Inheritance Tax Service

Helping investors pass on more of their wealth, while targeting growth by investing in companies listed on the Alternative Investment Market (AIM).

Octopus AIM Inheritance Tax ISA

Investors with large ISA pots can plan for inheritance tax while keeping their wealth in an ISA wrapper.

Resources and guides

Untangling inheritance tax guide

Inheritance tax can be a complicated topic, but this guide will help you understand how it could affect you and take you through your options.

Making sense of inheritance tax
Insight
Read more
Your estate planning options
Insight
Read more
Understanding Business Relief
Insight
Read more
How to make your ISA inheritance tax efficient
Insight
Read more
Practical steps to prepare your estate for loved ones
Insight
Read more

Resources and guides

Inheritance tax tool kit

You can educate and nurture clients with these resources when having conversations about estate planning.

How BR can unlock estate planning conversations
Insight
Read more
Untangling inheritance tax guide
Guide
Read guide
Clients who could benefit from BR
Webinar
Watch now

Have a client in mind?

Want to understand how a BR-qualifying investment could benefit your clients? Browse our client scenarios.

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