What can a SIPP invest in?
The investments that a SIPP can invest in are detailed in Appendix 24 of the IR76 Personal Pension/Stakeholder guidance notes. Full details are below: • stocks and shares in any Inland Revenue recognised stock exchange (including the AIM) • shares received by a SIPP as a contribution, providing that the shares are allowable i.e. acquired through savings-related share options scheme or part of approved profit-sharing scheme or share incentive plan.
