For many UK business owners, managing surplus cash balances can present planning considerations.

Under HMRC guidance, cash that is not demonstrably required for the day-to-day running of the business may be treated as an ‘excepted asset,’ and therefore excluded from Business Relief (BR) for Inheritance Tax (IHT) purposes.

However, inheritance tax mitigation services, such as Deepbridge Protect, are designed to support companies in addressing potential exposure to IHT. By converting ‘Excepted Assets’ into ‘Relevant Business Property’, Deepbridge Protect offers both practical returns and the potential for IHT mitigation.

For a limited period only, we’re offering this proposition with an additional benefit:                                                                applications received by 30th September 2025 will see the standard 1.5% initial fee reduced to 0%.

This 0% initial fee offer is subject to completed and signed applications being received by 30th September 2025, and funds transferred within 15 working days thereafter.

A trading partnership with purpose

Deepbridge Protect is an Inheritance Tax mitigation service designed to enable businesses to become Members of a UK-resident Limited Liability Partnership (LLP), which participates in a qualifying trade to secure eligibility for Business Relief.

The LLP’s trading activity focuses on the provision of short-term secured lending to social housing developers. This is a sector both growing and socially impactful: by providing essential seed capital, developers are able to move swiftly through early stages of projects, before securing longer-term funding. For local authorities and housing associations, this often means much-needed homes can be delivered faster.

For Members, the LLP has set a target pre-tax return of 5% per annum, dependent on the timing of the exit, while also creating the possibility of 100% Business Relief after two years - removing the investment from the company’s Estate for IHT purposes.

Who is it for?

Deepbridge Protect has been established specifically for UK corporate entities holding significant surplus cash reserves. Extracting that cash in a tax-efficient way can often be difficult. By contrast, participating in a trading LLP can provide a route to mitigate IHT exposure, while also offering a competitive return.

Crucially, Members retain direct control of their proportion in the Partnership, including decisions around their participation. This combination of flexibility, security, and tax-efficient structuring is what makes Deepbridge Protect a compelling option for business owners navigating inheritance tax planning.

A smart deadline

Business Relief, introduced in 1976, has long been a cornerstone of UK tax policy, ensuring trading businesses can be passed down without triggering punitive IHT charges. Deepbridge Protect has been built precisely to help business owners align with this relief, while also contributing to the development of the UK’s social housing sector.

With the 1.5% initial fee reduced to 0% for applications received by 30th September 2025, this offers favourable timing for those considering their options.

In an increasingly high-tax economy, Deepbridge Protect can support business owners in turning surplus cash into both protection and purpose.

Service: Deepbridge Protect

Purpose: IHT mitigation for UK corporate entities holding surplus cash

How it works:

• Become a Member of a UK LLP trading partnership
• LLP provides short-term secured lending to social housing developers
• Targets a pre-tax return of 5% p.a. (depending on exit timing)
• Potential to qualify for 100% Business Relief after two years

Special Offer:

• Initial fee reduced from 1.5% to 0%
• Valid for applications received by 30th September 2025, with funds transferred within 15 days thereafter.

Why consider it?

• Mitigate IHT exposure by converting surplus company cash into ‘Relevant Business Property’
• Retain direct control of your proportion in the LLP
• Support the development of much-needed UK social housing

To learn more, visit deepbridgecapital.com/products/deepbridge-protect

An investment via Deepbridge Protect constitutes a non-readily realisable security and therefore a restricted mass market investment. In this context, this financial promotion is only made to and directed at potential investors who can be categorised as Professional Clients.

An investment via Deepbridge Protect may expose a body corporate to a significant risk of losing all of the property invested. If you are in any doubt about the investment to which this document relates and what action you should take, you should consult a person authorised under the Financial Services and Markets Act 2000 who specialises in advising in participation in unregulated schemes. Prospective Investors should consult their own professional advisers before contemplating any investment or transaction