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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Government securities in foreign ownership: list of FOTRA securities in issue at 5 April 1998

From 6 April 1998 all UK Government securities have FOTRA status, irrespective of the terms of issue of the security. Before that date FOTRA status only applied to certain UK Government securities, which are listed below

Security Date(s) for repayment
   
10½% Conversion Stock 1992 07/05/1992
10% Conversion Stock 1991 12/07/1991
9% Conversion Stock 2000 03/03/2000
9% Conversion Stock 2011 12/07/2011
9½% Conversion Stock 2001 12/07/2001
9¾% Conversion Stock 2003 07/05/2003
8% Conversion Stock 1990 16/07/1990
7% Conversion Stock 1997 06/08/1997
Floating Rate Treasury Stock 1999 09/03/1999
Floating Rate Treasury Stock 2001 08/07/2001
2% Index Linked Treasury Stock 1992 23/03/1992
2½% Index Linked Treasury Stock 2024 Not later than 17 July 2024
4?% Index Linked Treasury Stock 2030 22/07/2030
43/8% Index Linked Treasury Stock 2004 21/10/2004
45/8% Index Linked Treasury Stock 1998 27/04/1998
5½% Treasury Stock 2008/12 10 September 2008 to 10 September 2012
5¾% Funding Loan 1987 – 91 05/04/1991
6% Funding Loan 1993 15/09/1993
6% Treasury Stock 1999 10/08/1999
6% Treasury Stock 2028 07/12/2028
6¼% Treasury Stock 2010 25/11/2010
6½% Funding Loan 1985 – 87 01/05/1987
6½% Treasury Stock 2003 07/12/2003
6¾% Treasury Loan 1995 – 98 01/05/1998
6¾% Treasury Loan 2004 26/11/2004
7% Treasury Stock 2001 06/11/2001
7% Treasury Stock 2002 07/06/2002
7¼% Treasury Stock 1998 30/03/1998
7¼ Treasury Stock 2007 07/12/2007
7½% Treasury Stock 2006 07/12/2006
7¾% Treasury Loan 1985 – 88 26/01/1988
7¾% Treasury Stock 2006 08/09/2006
7¾% Treasury Loan 2012/15 26 January 2012 to 26 January 2015
8% Treasury Stock 1992 13/04/1992
8% Treasury Stock 2000 07/12/2000
8% Treasury Loan 2002/06 5 October 2002 to 5 October 2006
8% Treasury Stock 2003 10/06/2003
8% Treasury Stock 2013 27/09/2013
8% Treasury Stock 2015 07/12/2015
8% Treasury Stock 2021 07/06/2021
8¼% Treasury Stock 1987 – 90 15/06/1990
8½% Treasury Loan 2000 28/01/2000
8½% Treasury Stock 2005 07/12/2005
8½% Treasury Loan 2007 16/07/2007
8¾% Treasury Loan 1984 – 86 10/07/1986
8¼% Treasury Loan 1997 01/09/1997
8¾% Treasury Loan 2017 25/08/2017
9% Treasury Loan 1992 – 96 28/01/1993
9% Treasury Loan 1994 17/11/1994
9% Treasury Loan 2008 13/10/2008
9% Treasury Stock 2012 06/08/2012
9½% Treasury Loan 1999 15/01/1999
10% Treasury Loan 1993 15/04/1993
10% Treasury Loan 1994 09/06/1994
11%Treasury Loan 1990 12/02/1990
12½% Treasury Loan 1993 14/07/1993
12¾% Treasury Loan 1992 22/01/1992
12¾% Treasury Loan 1995 15/11/1995
13% Treasury Stock 1990 15/01/1990
13¼% Treasury Loan 1996 15/05/1996
13¼% Treasury Loan 1997 22/01/1997
13¾% Treasury Loan 1993 23/11/1993
14½% Treasury Loan 1994 01/03/1994
15½% Treasury Loan 1998 30/09/1998
15¼% Treasury Loan 1996 03/05/1996
3½% War Loan