ESP Income is a discretionary managed portfolio that commits capital to a range of asset-backed trading activities to qualify for full inheritance tax relief after two years.

All of the trading activities are carefully selected for both their low-risk characteristics and ability to generate a natural yield. This yield, in turn, creates a regular and reliable income stream that is distributed twice a year.

Key Features

Tax Efficiency





Legacy planning

Why choose ESP Income?


ESP Income is an estate planning service offering relief from inheritance tax after two years.


Your clients will invest in a diversified range of tangible assets that provide both security and generate a regular income.

Capital preservation & income

The portfolio service is managed with the objective of providing capital preservation and income. ESP Income has a net target income of 4.5% per annum and distributes twice a year.


Your clients can protect their legacy from inheritance tax whilst enjoying a regular and reliable income stream during their lifetime.

A reliable income stream

ESP Income is a discretionary managed portfolio investing across three trading activities.

These trades have been chosen because of their high level of asset security and ability to generate a regular and reliable income stream.

The portfolio has met its annual income target since launch and investors can elect to re-invest the income distributions and increase their holding.

ESP Income should also generate modest capital growth from its assets.

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Adviser Toolkit

To learn more about ESP Income and different planning ideas, please download our case studies.

Useful Resources

We have a range of useful information to support your advice process:

  • Guides, case studies and info-graphics have been designed for sharing with clients to help them understand the importance of estate and succession planning.
  • Due diligence reports, independent research and suitability letters are available to assist you.

To request further information simply fill out the Resource request form.

ESP Income

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