JPMorgan Brazil Investment Trust plc:
Subscription Shares

How to convert

Through the J.P. Morgan ISA, Investment Account or SIPP

J.P. Morgan investors wishing to convert their JPMorgan Brazil Investment Trust plc Subscription Shares should complete and return the relevant conversion form with a cheque to the freepost address at the top of the form. Forms must be received at least seven business days before the calendar month in which the conversions are applicable.

Conversion forms

WealthManager+ conversion form for ISA, Investment Account or SIPP
Classic Account conversion form for Investment Account holders
Classic Account conversion form for ISA holders

Certificated form

Shareholders wishing to convert their JPMorgan Brazil Investment Trust plc Subscription Shares, who hold their Shares in Certificated form, should refer to the instructions on the reverse of their Subscription Share Certificate(s).

Through CREST (Uncertified Shareholders)

If you hold your JPMorgan Brazil Investment Trust plc Subscription Shares in uncertificated form (i.e. in CREST), the CREST Participant and Member Account IDs are as follows:

CREST Participant ID = 6RA98
CREST Member Account ID = RA353307

Tax

For the purpose of UK Taxation, the issue of Subscription Shares is treated as a reorganisation of the company’s share capital. Whereas such reorganisations do not trigger a chargeable disposal for the purposes of the taxation of capital gains, they do require shareholders to reallocate the base costs of their Ordinary Shares and Subscriptions Shares received.

Download a worked example of the Capital Gains Tax base cost allocation calculation on Subscription Shares