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HMRC internal manual

Inheritance Tax Manual

Stocks and shares: investments on alternative markets: OFEX

OFEX is a trading forum outside the jurisdiction of the Stock Exchange. It is an alternative forum for companies previously trading under Rule 4.2(a) (IHTM18338) and opened for business on 2 October 1995.

Shareholdings in OFEX companies are regarded as “unlisted” for (and only for) the purposes of business relief (IHTM18333) and instalments (IHTM18334).

The shares have a listing on the SEDOL (IHTM18092) and are usually valued in the same way as listed shares.