- Commercial property
- Residential property
- Land including development land
- Investment policies
- Unit linked funds of a UK insurance company
- Trustee Investment Plans
- CFDs (Contract for Differences)
- Spread betting (not allowed by HMRC)
- Hedge funds (not listed on LSE)
- Futures and Options
- Pink Sheets / Over The Counter shares (OTCs)
- Unquoted shares
- Loans or overdrafts
- Borrowing
- Structured products (Investment Notes)
- ISDX (Former Plus) shares not listed and trading on the Main Board.
- Personal chattels (e.g. artwork, bullion, wine)
- Business trading
- Venture Capital Trusts (VCTs)
- Traded Endowment Policies
- National Savings and Investments (NS&I)
- Discretionary asset managers
- Exempt Property Unit Trusts (EPUT) - not an authorised unit trust
- Limited Liability Partnership shares
- Delisted shares
- Shares associated with pension liberation
- ADR/ADS shares that aren't listed on a recognised stock exchange.
- Commercial or residential property exemptions
Due to current rules, you are not able to invest in property in your SIPP. However, you can invest in property funds and Real Estate Investment Trusts (REITs).