Investment bonds and the chargeable event regime explained

Taking a combined strategy provides a tax-efficient solution

clock • 3 min read

Graeme Robb looks at investment bond chargeable event triggers in his latest technical article for Professional Adviser...

Investment bonds don't produce income and only in unusual circumstances are bond gains subject to capital gains tax, therefore they could theoretically fall outside of the personal tax system were it not for the longstanding unique chargeable event tax provisions that apply to UK and offshore bonds. HM Revenue & Customs succinctly states that the chargeable event regime proceeds by: Identifying a chargeable event Calculating the gain arising Attributing the gain to a chargeable person Although there are five main chargeable event triggers, in this article the focus is on jus...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

More on Tax planning

CGT receipts hit £1.13bn amid Budget speculation

CGT receipts hit £1.13bn amid Budget speculation

Questions raised over investor behaviour

Isabel Baxter
clock 21 October 2026 • 2 min read
IHT receipts hit £4.7bn as Autumn Budget approaches

IHT receipts hit £4.7bn as Autumn Budget approaches

Up £300m on the same period last year

Isabel Baxter
clock 21 October 2026 • 2 min read
Alltrust develops adviser 'toolkit' to plan for IHT on pensions

Alltrust develops adviser 'toolkit' to plan for IHT on pensions

Available through its Family Pension Trust

Sophia Panayi
clock 20 October 2026 • 2 min read