Advisers should focus on the planning benefits of investment bonds generally, and onshore bonds specifically, at a time when client awareness of their importance in tax effective accumulation, decumulation and wealth transfer is on the rise, research* for a new HSBC Life (UK) report shows.
Its study found the number of advised clients who totally understand how onshore bonds work has increased to 24% from 19% two years ago, demonstrating rising client awareness. However, the report, The Three I’s of Investable Capital 2025, found advisers estimate nearly a quarter (23%) of their clients who could benefit from using onshore bonds still do not currently have them which underlines the potential opportunities for advisers and clients when discussing the importance of efficient financial and tax planning.
Around 82% of advisers say they are confident explaining the taxation treatment of onshore bonds and HSBC Life (UK) believes that applying this knowledge could help to deliver ideal financial planning outcomes.
The Three I’s report on tax efficient capital investment, produced in partnership with Technical Connection, incorporates a strong focus on how, in the right circumstances, onshore investment bonds deliver tax efficient outcomes for investors.
Research found nearly two out of three (65%) advisers are more likely to look at onshore bonds following changes in the Autumn Budget to Capital Gains Tax rates and Inheritance Tax.
In addition, nearly a third of advisers (31%) say that increases to the rates of Capital Gains Tax in the Autumn Budget will continue to have a significant impact on tax wrapper choices but they need help with explaining the benefits of bonds to clients to promote client engagement.
Around two out of five (38%) of advisers agree better articulation of the benefits of bonds is needed, while 37% want more provider support on the wide application of bonds and 31% want greater adviser education.
Mark Lambert, Head of Onshore Bond Distribution, HSBC Life (UK) Limited, said:
“Onshore bonds are increasingly forming an intrinsic part of lump sum investment based financial planning for an increasing number of investors. To help advisers fulfil their clients’ needs in relation to this tax effective wrapper, providers should work to supply the technical support and education that is required for the advice marketplace.
“As evidenced in the findings of the report, we believe there is a huge opportunity for advisers to reinforce the role bonds can play in tax effective accumulation, decumulation and intergenerational wealth transfer.”
Tony Wickenden, Founder of Technical Connection said:
“While the taxation fundamentals of investment bonds have not changed, the relatively recent reduction of the dividend allowance and the CGT exemption have combined to lower the investment threshold above which investment bonds deserve serious consideration for their tax deferment and tax management qualities once the “ISA and pensions” opportunities have been maximised.
“The increase in the rates of tax payable on dividends above the allowance and the increase to the rates of CGT just add to this opportunity to reconsider bonds – especially where the underlying portfolio has a strong income component, and the investor is and is likely to remain a UK taxpayer.
“It’s also so important to remember that inside an onshore investment bond dividends generated are completely tax free without limit and the investor will have a full basic rate tax credit – together with the tax deferred withdrawal regime and top-slicing – when they encash. And of course, combined with an appropriate Trust, flexible wealth transfer planning becomes eminently possible.”
HSBC Life (UK)’s 2025 report – which builds on a 2023 study – provides an in-depth review of the role that investable capital plays in the fulfilment of financial plans through all of the key stages of the financial journey – wealth creation, decumulation and drawdown of wealth plus wealth transfer.
Onshore bonds offer zero tax on cash dividends at a policyholder level while non-dividend income is taxed at 20%. Capital gains realised within the Bond are subject to UK life fund taxation. This “fund level” taxation treatment of income and capital gains results in a full basic rate credit being available to the investor when a chargeable event arises. This, in effect, means that the policyholder is treated as having paid basic rate tax on these gains. Top slicing relief and 5% p.a. tax deferred rules on withdrawals remain. Lifetime transfers by way of assignment without consideration are not taxable events.
The HSBC Life Onshore Investment Bond, a tax effective medium to long term lump sum investment wrapper, can be accessed with a minimum investment of £25,000 providing the potential for capital growth while still allowing policyholders to make withdrawals from their investment. It also offers them access to around 3,800 funds via open architecture.
HSBC Life (UK) Limited does not replicate funds offered by external fund managers. It enables investment in the funds directly, ensuring that consistency of approach across the investment solutions that advisers recommend to their clients.
Please click here to download the report:
https://www.life.hsbc.co.uk/three-i-report
Notes to Editors
HSBC Life (UK) Limited
Ellis Ford ellis.ford@hsbc.com
CDR Consultancy
Marcus Dell +44 (0) 795 651 8714 marcus.dell@cdrconsultancy.com
About HSBC Life (UK) Limited
HSBC Life (UK) Limited is part of the HSBC Group, one of the world’s largest banking and financial services organisations. HSBC Group serve more than 40 million customers worldwide through a network that covers 64 countries and territories in its geographical regions: Europe, Asia, North America, Latin America, and Middle East and North Africa. We aim to be present where the growth is, enabling businesses to thrive and economies to prosper, and, ultimately, helping people to fulfil their hopes and realise their ambitions. HSBC Life (UK) Limited was founded in the UK in 1988 and offers insurance services to meet protection and investment management needs. Our services and solutions are available through HSBC banking channels and selected third parties, including financial advisers and aggregators. For more information on HSBC Life (UK) Limited range of services go to https://www.life.hsbc.co.uk/ and for more information on HSBC please go to https://www.hsbc.com
About HSBC Life
HSBC Life is the insurance business of the HSBC Group. We manufacture life and health insurance products in Hong Kong, mainland China, Singapore, India*, France, UK, Malta, Mexico, and Argentina. HSBC Life offers a range of insurance products to meet the protection, education, retirement, wealth growth and legacy planning needs of our customers. Our services and products are available through HSBC banking channels, selected third parties, including financial advisers and aggregators. *Through our joint venture, Canara HSBC OBC Life Insurance.
HSBC Holdings plc
HSBC Holdings plc, the parent company of HSBC, is headquartered in London. HSBC serves customers worldwide from offices in 58 countries and territories. With assets of US $3,017bn at 31 December 2024, HSBC is one of the world’s largest banking and financial services organisations.