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Cost Disclosure

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THE CAMPAIGN

Accurate disclosure of costs is vital for all investors and they should know exactly how much they are paying for an investment. Investors who buy and hold investment trusts and investment companies incur no ongoing costs.


Company expenses are incurred by a company in the course of running the business and should not be presented as investor costs. 


Both should be made public, but should be accurately described.


A group of MPs and investment industry participants have been campaigning for accurate reporting of costs and expenses since 2023 and this website provides information and statements published

throughout their campaign.

In November 2024 UK Law regarding the presentation of  costs payable by the investor when holding investment trusts and investment companies was changed for the better. UK listed investment companies are no longer required to mislead investors by presenting company expenses as if they are direct costs. 


The Explanatory Memorandum accompanying the change to law reads as follows:  'It is broadly accepted by industry and the government that the single aggregated figure that is being produced under current EU-inherited rules is not an accurate representation of the actual cost of investment in shares in an investment trust'.


Subsequently, the FCA published two consultations into CCI, the rules regime intended to replace PRIIPs in the UK to which the 'cost disclosure' campaign group prepared responses on behalf of the industry, which attracted hundreds of signatories.


FCA CCI Consultation (CP24/30) 20 March 2025 (pdf)

Download

FCA CCI Consultation CP25/9 28 May 2025 (pdf)

Download

FCA Consumer Composite Investments Consultation Responses

The FCA’s second CCI Consultation CP 25/9 closed on 28th May 2025. Copies of both consultations can be downloaded above.


The first consultation, which closed on 20th March 2025, secured support from over 450 signatories including:

  • 37 parliamentarians/peers 
  • 69 corporates including listed investment companies, investment management firms, investment banks and law firms
  • 281 senior capital markets professionals including Non-Executive Directors of listed investment companies, fund managers, legal advisers and capital market practitioners
  • 62 capital markets professionals and investors signing in a personal/private capacity
  • 9 legal and capital markets experts across investments, pensions, financial regulation and law
  • 3 research and representative organisations 
  • 50 current chairs of listed investment companies


Thank you to those who signed this document or prepared a statement for this important response to the FCA’s CCI Consultation CP24/30. A copy of the final submission can be found above, and the more detailed submission can be found here.


The second consultation, CP25/9, closed on Wednesday 28th May 2025 and was more limited in scope. A copy of the response can be found above.


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