Money invested is at risk. References to legislation and tax are based upon Standard Life’s understanding of UK law and HMRC practice in the UK as at the date this publication was last updated. Tax and legislation may change in the future.

No guarantees are given regarding the effectiveness of any arrangements entered into on the basis of these articles and Standard Life accepts no responsibility for advice which may be formulated on the basis of them.

The information on this site is for qualified financial advisers and must not be relied on by anyone else. If you are not an adviser please go to our customer website for more information about our products and services.