What to do on the death of an investor The next steps

Transcription

1 What to o on the eath of an investor The next steps Please note this booklet contains iportant client inforation an closure fors. Iportant note Currentl, investent trust shareholings hel within an Invesco Perpetual ISA or Savings Plan are outsie the scope of this ocuent. Please call us on if ou have an questions about the next steps ou nee to take an we ll be happ to help.

2 Contents 02 The Probate proceure 03 What ocuents are neee? 04 Options available 07 Ke points to consier when choosing an option 09 Suar of what we nee fro ou 10 Frequentl aske questions 12 Glossar

3 Thank ou for contacting Invesco Perpetual. We recognise that for an, this is an extreel ifficult tie, an we want to o everthing we can to ake the next steps as straightforwar as possible. This guie has been esigne to explain the options available in relation to the Invesco Perpetual investents (hel irectl with us) that for part of the ecease s estate. Our Probate proceure will lea ou through an eas to follow process which inclues: Step one What o Invesco Perpetual nee fro ou? Step two What ou will receive fro us Step three Choosing an option an the ocuentation neee To help ou, we have put together a Glossar for an ters ou a not be failiar with, an a Frequentl aske questions section which ou ll fin on pages 10 to 12. In the pocket at the back of this brochure, ou ll fin copies of the Sall Balances For, the Sall Estates For, the Probate Closure For an Stock Transfer For (with Guiance for copletion notes). 01 What to o on the eath of an investor

4 The Probate proceure Inforing Invesco Perpetual of the eath of an investor Step one What o Invesco Perpetual nee fro ou? The original Death Certificate. Once this has been receive we can release an inforation about the ecease s investents with Invesco Perpetual. If ou alrea have a Grant of Probate (Certificate of Confiration) ou can sen this instea of an original Death certificate; the Grant of Probate ust be issue in the UK. Your contact inforation incluing full nae, ailing aress an a telephone nuber if ou re happ for us to contact ou b phone When we receive the above we will upate our recors with the corresponence etails. Wherever possible future ailings will be sent to the aress provie until a final ecision has been ae b the Executor(s) about the future of the investent an we have acte on their final instruction. Step two What ou will receive fro us In aition to this booklet we will: Return the Death Certificate/Grant of Probate Provie a valuation as at the ate of eath Provie inforation on an incoe earne fro the ate of eath to the current ate Step three Choosing an option an the ocuentation neee For investents in joint naes For jointl hel investents, on receipt of the original Death Certificate the investent(s) will be registere in the nae(s) of the surviving Account Holer(s). Note: if ou want to ake changes to the Direct Debit etails or sell the investent, we ll nee written instructions signe b all reaining Account Holer(s), inforing us of this change. For accounts hel in a sole nae Please rea the steps outline on page What to o on the eath of an investor

5 What ocuents are neee? The following ocuents are neee for us to accept an instruction on the investent(s) Have ou applie or o ou inten to appl for Grant of Probate? YES NO Is the total of the value of the estate ore than 20,000? YES NO Is the total value of the Invesco Perpetual investent(s) (at the ate of eath) 5,000 or ore? YES NO Once receive sen us the original Grant of Probate Appl for Grant of Probate an once receive sen to us Coplete the Sall Estates For an sen to us with the original Death Certificate an original/certifie cop of the Will (if applicable 1 ) Coplete the Sall Balances For an sen to us with the original Death Certificate an original/certifie cop of the Will (if applicable 1 ) 1 Not require where the ecease ies intestate As soon as ou have the relevant ocuents please sen the to us along with the Response Letter enclose at the back of this pack. What are the options? The options available to ou are: Selling the investent: Option A Selling the investent(s) an receiving a cheque for the sale procees. Investing in the nae of the Beneficiar: Option B Selling the current investent(s) an investing the sales procees into an ISA. Option C Selling the current investent(s) an investing the sales procees into an ICVC Option D Re-registering the investent(s). Note: A cobination of ore than one option a be taken. If ou want a cobination of ore than one option please explain this in a covering letter signe b all Executors. Note: If the beneficiar is living overseas an is not a Crown Eploee then onl option A is available Once ou have chosen an option, the flow charts on the next three pages provie a guie on how to instruct us. The also outline an aitional inforation neee relating to each of the options. These options are subject to the conitions escribe in Ke points to consier when choosing an option on page 07 of this booklet. 03 What to o on the eath of an investor

6 Options available Option A Selling the investent an receiving a cheque for the sale procees Coplete the Probate Closure For (selecting Option A in Section 02) an the Sall Estates For or the Sall Balances For, if ou haven t applie for Grant of Probate. Sen the relevant ocuentation to us together with the Response Letter. Upon receipt, we ll start to act on the instruction (at the next Valuation Point) We will sen within one business a of the sale Contract Note(s) confiring the aount of the sale procees. A cheque will norall be issue within three business as of the sale A final stateent of the account will be sent Paent Metho We pa sale procees b cheque, which can be ae paable to one of the following: A Solicitor One nae Executor/Ainistrator/Next of Kin/Beneficiar The Executors of Decease (in orer to choose this paee option, a bank/ builing societ account ust be set up in this forat) Note: The cheque aount a be for ore or less than the value of the shares sol on the ate of the sale. Where the aount is ore, this is because it inclues incoe that has been accrue on the investent(s) since we were infore of the eath. If the aount is less this will be because tax has been eucte at the point of closure. We will sen ou tax euction certificates confiring these aounts. Account Value We on t freeze the investents on the ate of eath. This eans the value of the ecease s investents an an incoe will fluctuate (this a partl be the result of exchange rate fluctuations) until the investent(s) are sol. As our funs are value ail at 12 noon, please view an valuations that ou receive as a guie onl, as future valuations will be ifferent. If ou like to talk to us about this option, we re available on freephone , Mona to Fria fro 8.30a to 6p. 04 What to o on the eath of an investor

7 Option B Investing into an ISA Selling the current investent(s) an investing the sale procees into an ISA This option is available to a Beneficiar who is eligible to invest in an Invesco Perpetual ISA. Please refer to the relevant, ost up to ate fun an share classspecific Ke Investor Inforation Docuent, the Suppleentar Inforation Docuent an the ICVC ISA Ke Features an Ters & Conitions for inforation before aking an investent ecision. You can ownloa these fro our website or request the b calling us on freephone Coplete the Probate Closure For (selecting Option B in Section 02) an the Sall Estates For or the Sall Balances For, if ou haven t applie for Grant of Probate. Is the Beneficiar the Spouse or Civil Partner of the ecease an the want to use their APS allowance to invest in an ISA with Invesco Perpetual? YES NO Coplete an Invesco Perpetual APS Application For. Downloa fro our website or request b calling freephone Does the Beneficiar alrea hol a current tax ear ISA with Invesco Perpetual? YES NO Sipl sen us a covering letter proviing the Invesco Perpetual ISA account etails an fun choice Coplete an Invesco Perpetual ISA Application For. Downloa fro our website or request b calling freephone Sen the relevant ocuentation to us together with the Response Letter. Upon receipt, we will start to act on the instruction (at the next Valuation Point). We will sen confiration showing that the instruction has been carrie out. The new Account Holer will receive stateents fro us twice a ear, etailing investents ae, an other transactions an an incoe (if applicable). This option is subject to the conitions escribe in Ke points to consier when choosing our options on pages 7 an 8 of this booklet. If ou like to talk to us about this option, we re available on freephone , Mona to Fria fro 8.30a to 6p. 05 What to o on the eath of an investor

8 Option C Investing outsie an ISA Selling the current investent(s) an investing the sale procees into an ICVC Option D Re-registering the investent(s) Please refer to the relevant, ost up to ate fun an share class-specific Ke Investor Inforation Docuent an the Suppleentar Inforation Docuent before aking an investent ecision. You can ownloa these fro our website or request the b calling us on freephone Coplete the Probate Closure For (selecting Option C to invest in an ICVC or Option D to re-register the investent(s) in Section 02) an the Sall Estates For or the Sall Balances For, if ou haven t applie for Grant of Probate Is the Beneficiar(s) keeping the sae fun(s) an share class(es) as the ecease? No, Option C Yes, Option D Coplete a Stock Transfer For. We nee one for per fun, per account an per Beneficiar. This for an guiance notes can be foun in the pocket of this brochure. Aitional fors can be ownloae fro our website or request b calling freephone Does the Beneficiar alrea hol an ICVC account with Invesco Perpetual an the want the shares to go into that account? No Yes Coplete an Invesco Perpetual ICVC application for. Downloa fro our website or request b calling freephone Sen us a covering letter proviing the Invesco Perpetual ICVC account etails an fun choice Sen the relevant ocuentation together with the Response Letter to Invesco Perpetual. Upon receipt, we will start to act on the instruction (at the next Valuation Point) We will sen confiration showing that the instruction has been carrie out The new Account Holer will receive stateents fro us twice a ear, etailing investents ae, an other transactions an an incoe (if applicable). This option is subject to the conitions escribe in Ke points to consier when choosing an option on pages 7 an 8 of this booklet. If ou like to talk to us about this option, we re available on freephone , Mona to Fria fro 8.30a to 6p. 06 What to o on the eath of an investor

9 Ke points to consier when choosing an option What is the value of the investent? We o not freeze the investents on the ate of eath. This eans the value of the ecease s investents an an incoe will fluctuate (this a partl be the result of exchange rate fluctuations) until the investent(s) are sol. Which eans the aount receive when the investent is sol a be less, or ore, than the aount quote as at the ate of eath an/or the original investent aount. Is the Beneficiar 18 ears of age or over? Investents can onl be hel b those age 18 or over. Accounts can be esignate in a chil s nae but ust be hel b an ault. Is the Beneficiar a UK resient or Crown eploee? Investents a onl be hel b those who are UK resient or Crown eploees. Are there an restrictions on the aount that can be reinveste? All investents in Invesco Perpetual ISAs an ICVCs are subject to a iniu lup su investent level of 500 (per fun) an a iniu of 20 (per fun) b Direct Debit. Each tax ear, investors can use their annual ISA subscription allowance to invest into either a cash ISA, or a stocks an shares ISA anager, or a cobination of both. Each tpe of ISA for the current tax ear can onl be hel with one ISA anager. However, where the investor invests in both tpes of ISA each can be investe with a ifferent ISA anager. Further inforation regaring the current tax ear ISA annual subscription allowance can be foun in the Invesco Perpetual ICVC ISA Ke Features an Ters & Conitions. Aitional Peritte Subscriptions allowance (APS allowance) In aition to the annual ISA subscription allowance, an APS allowance is available to the surviving spouse or civil partner of a ecease ISA investor, where the ISA investor ie on, or after, 3 Deceber The APS allowance allows the surviving spouse or civil partner to ake aitional peritte subscriptions into an ISA up to the value of the ecease ISA investor s ISA at the ate of eath. In certain circustances, an aitional aount a be incorporate into the APS allowance; if the ate of eath fell on or between the ex-ivien ate an pa ate of the fun/s hel b the ecease ISA investor, the resulting incoe istribution aount, net of tax, is ae to the value at the ate of eath to get the full APS allowance. This is not available on accuulation share classes as accrue incoe is alrea reflecte in the share price. The APS allowance can be use to invest into either a cash ISA, or a stocks an shares ISA, or a cobination of both. Subscriptions can be ae in the for of cash or stock. 1 Aitional peritte subscriptions, in the for of cash, can be ae with either the ISA anager who hel the ecease ISA investor s ISA or another ISA anager. Once an aitional peritte subscription has been ae with an ISA anager an further aitional peritte subscriptions ust continue to be ae with the sae ISA anager. 1 We o not currentl accept aitional peritte subscriptions in the for of stock. If the Beneficiar has an APS allowance an wishes to use it to invest in an ISA with Invesco Perpetual the can ake a single aitional peritte subscription, or a series of aitional peritte subscriptions, as long as, in aggregate, the o not excee the value of the ecease s ISA at the ate of eath. 07 What to o on the eath of an investor

10 Ke points to consier when choosing an option Subscriptions ust be in the for of cash, an ust be investe within 3 ears of the ate of eath, or if later, 180 as of the copletion of the ainistration of the ecease ISA investor s estate. Where the ecease ie in the perio 3 Deceber 2014 to 5 April, the 3 ear perio starts on 6 April Further inforation regaring the APS allowance can be foun in the Invesco Perpetual ICVC ISA Ke Features an Ters & Conitions. What are the investent charges? If the sale procees fro the ecease s account are being investe, the stanar entr charge on the purchase of an Invesco Perpetual ICVC fun will be waive. The Beneficiar can give up soe of the iscount (up to 3% of the value of the investent) on non-avise investents onl. The aount the ecie to give up will be pai as initial coission to the financial aviser. The Non-avise investents section of the relevant application for will nee to be coplete b the financial aviser. Where a financial aviser has ae a personal recoenation, the will not be entitle to an coission on the investent. If the investents are being re-registere, or if sales procees are being investe into the Invesco Perpetual Mone Fun, no entr charge applies. An future investents or switches in Invesco Perpetual ISAs an ICVCs will be subject to the stanar entr charges, less an iscount we are offering at the tie of the investents/switches. All Invesco Perpetual ISAs an ICVC funs are subject to fun charges. Further inforation about these charges can be foun in the relevant, ost up to ate fun an share class-specific Ke Investor Inforation Docuent, the Suppleentar Inforation Docuent an the ICVC ISA Ke Features an Ters & Conitions, which are available on our website or b calling on freephone What is the charge for selling an Invesco Perpetual ISA an ICVC? There is no charge for selling an Invesco Perpetual ISA or ICVC. When will we act on an instruction? When we receive an instruction: Re-registering of investent(s) into an Invesco Perpetual ICVC will be processe within 3 business as Selling of investent(s) will be processe at the next Valuation Point an buing of new investent(s) will be processe at the next Valuation Point after that. This eans the sale procees will be out of the arket for one business a As all Invesco Perpetual ISAs an ICVCs are value ail at 12 noon, please view an valuations that ou receive as a guie onl, as future valuations will be ifferent. If ou like to talk to us about this, we re available on freephone , Mona to Fria fro 8.30a to 6p. 08 What to o on the eath of an investor

11 Suar of what we nee fro ou As there is a lot to reeber we have esigne the table below as a suar of what s neee. You will nee to sen us ocuents fro both tables. What ocuents are neee? Estate Value Docuent Sall Balance For, original Death Certificate an Will (if applicable) Sall Estates For, original Death Certificate an Will (if applicable) Grant of Probate Total value of the estate is no ore than 20,000 an the Invesco Perpetual investent(s) is less than 5,000 Total value of the estate is no ore than 20,000 an the Invesco Perpetual investent(s) is ore than 5,000 Total value of the estate is ore than 20,000 If ou have applie or inten to appl for Grant of Probate we can accept this regarless of the estate value. Options an fors For Option A, in aition to the relevant ocuent above, ou onl nee to coplete the Probate Closure For. For all other options, in aition to the relevant ocuent above, please refer to the table below an provie the appropriate fors epening on the option(s) ou have chosen; Option B Invest in an ISA Probate Closure For ICVC ISA Application For an covering letter confiring existing account nuber (if applicable) APS Application For an covering letter confiring existing account nuber (if applicable) Option C Invest in an ICVC outsie an ISA Probate Closure For ICVC Application For an covering letter confiring existing account nuber (if applicable) Option D Re-register the investent(s) Probate Closure For Stock Transfer For (we nee one for per fun per account an per Beneficiar) ICVC Application For an covering letter confiring existing account nuber (if applicable) All fors can be foun on our website or b calling us on freephone , Mona to Fria, 8.30a to 6p. 09 What to o on the eath of an investor

12 Frequentl aske questions Wh has ail been aresse in the nae of the ecease/sent to the ecease s aress when new etails have been upate on our recors? We are unable to prevent certain tpes of legal or regulator ailings (such as voting fors) being sent to the ecease client s registere aress. We are sorr about this as we realise this a cause soe istress or inconvenience. If the Grant of Probate has been issue, o Invesco Perpetual nee to see the original Death Certificate? No. If the Grant of Probate has alrea been issue, we will accept the original of this ocuent in place of the original Death Certificate. Please see Page 02 for further etails. If the ecease hel the investent in an Invesco Perpetual ISA, will the investent retain its ISA status? No, the ISA status of the investent will cease with effect fro the ate of eath. However, an APS allowance is available to the surviving spouse or civil partner of a ecease ISA investor, where the ISA investor ie on, or after, 3 Deceber The APS allowance allows the surviving spouse or civil partner to ake aitional peritte subscriptions into an ISA up to the value of the ecease ISA investor s ISA at the ate of eath. Please see Ke points to consier when choosing an option on page 07. If ou woul like to know ore about the Aitional Peritte Subscription Allowance contact us on freephone , Mona to Fria fro 8.30a to 6p. If the ecease hel the investent outsie an Invesco Perpetual ISA, can the Beneficiar hol the investent in an ISA? This epens on the Beneficiar s iniviual circustances. Please refer to the Invesco Perpetual ICVC ISA Ke Features an Ters & Conitions which will enable ou to ecie whether the Beneficiar(s) eet the ISA eligibilit criteria. Please see Ke points to consier when choosing an option on page 07. If the value of the ecease s account excees the current ISA subscription liit, the Beneficiar can invest in a current tax ear ISA an invest the reaining procees in an ICVC account. Alternativel, the can have a cheque for the balance. What are the investent charges? Please see Ke points to consier when choosing an option on page 08 for etails. Does the Beneficiar have to invest in the sae fun an share class as the ecease hel? No. If the Beneficiar chooses to we can invest the one into another fun. Please see Ke points to consier when choosing an option on page 08. If the ecease s ICVC was esignate, oes the Beneficiar have to carr over the esignation? No. The Beneficiar can choose to esignate the account with an esignation not exceeing 18 characters or leave their new account unesignate. When will sale procees be pai? Cheques are sent b 1st class ail norall within three business as of the investent being sol. What happens to the incoe? Incoe Share Classes: until the account is close, an incoe ue on the account will be hel (in a non-interest bearing account) as cash. Accuulation Share Classes: until the account is close, incoe will continue to be reinveste into the fun. If I a sening a cop of the Will oes it nee to be certifie? Yes - it nees to be certifie on ever page. It ust state this is certifie to be a true cop of the original. This ust bear the stap an original signature of a bank, builing societ, solicitor, chartere accountant or registere Financial Aviser. 10 What to o on the eath of an investor

13 Frequentl aske questions What about tax? Where investents were hel in an ISA, upon being notifie that the client has ie, the tax wrapper is reove, as regulations on t allow the tax benefit of an ISA to continue; the unerling investent(s) will reain the sae. All future istributions on our interest istributing funs will be pai net of incoe tax fro the ate we re notifie of the eath of the investor. The estate will be accountable to HM Revenue & Custos for the tax on an ISA interest istributions that have alrea been pai gross of incoe tax after the ate of eath. Higher rate paers a have further liabilit. Wh has a Tax Voucher been receive when no one has been receive? Tax vouchers will be issue an will be sent to the Executor/Solicitor. The one will be hel on the account an incoe pai out when the account is close. See previous page for an explanation of how incoe will be treate prior to the account closure. Can the Executor(s) write a Covering Letter to Invesco Perpetual confiring what the want to o with the ecease s investent instea of filling in a Probate Closure for? Yes. We will accept a letter signe b all of the executors as long as the have inclue all of the relevant inforation as etaile on the for. How can a thir part, who has not sent in the Death Certificate or Grant of Probate get etails on the ecease s holings? We will onl release inforation to authorise parties. There are two was to becoe authorise. Firstl, when we receive the original Death Certificate/or original Grant of Probate this autoaticall authorises the sener to receive inforation fro us. Seconl, an authorise part is able to write to Invesco Perpetual giving authorit for a thir part to receive inforation. The letter of authorit ust inclue: The ecease s full nae an Account Nuber The full nae an aress of both the authorise part an those of the person(s) being authorise b the to receive inforation One piece of inforation such as Date of Death, Date of Birth, National Insurance Nuber (ISAs onl) or fun(s) the ecease hel The aress ou woul like us to use for future corresponence on the ecease s account. The letter ust have the signature of the authorising part an be ate within the last six onths. Can the Beneficiar transfer the investent(s) the ecease hel irectl to a noinee? No. The beneficiar woul nee to transfer the investent(s) into his/her own nae first. If there are incoe paents ue to be sent out, who will the be sent to an how will the be sent? Incoe paents will be sent b cheque an separatel to the sales procees (if ou have selecte Option A). How o I reove an Executor fro an Account? If an Executor ies or is unable to act we will nee to receive a re-seale Grant of Probate. Will I receive a share certificate for an new investent ae? No - ou will receive a contract note to confir the investent has been ae, but ou will not receive a share certificate. 11 What to o on the eath of an investor

14 Glossar Account Holer: An iniviual who is registere as a share holer on the account. Account Nuber: A 10 igit nuber starting with 000. Clients a have ore than one account an therefore have ultiple Account Nubers. Accuulation Share Classes: Accuulation Share Classes o not pa out the istributions (incoe paents) fro the fun. Instea the net aount is autoaticall reinveste in the fun. No new shares are issue; instea the Accuulation Share Class price increases relative to the Incoe Share Class price. APS allowance: This is an allowance available to the surviving spouse or civil partner of a ecease ISA investor, where the ISA investor ie on, or after, 3 Deceber The APS allowance allows the surviving spouse or civil partner to ake aitional peritte subscriptions into an ISA up to the value of the ecease ISA investor s ISA at the ate of eath. Application For: If ou are investing in the nae(s) of the Beneficiar, we will require the Beneficiar to sen an application for to open an Invesco Perpetual ICVC account or an Invesco Perpetual ISA for the current tax ear. Beneficiar: A person or persons who are nae in a Will to receive possessions, onetar aounts or other benefits. Certifie Cop: A Certifie Cop is a photocop of an original ocuent that has been officiall verifie. It ust state this is certifie to be a true cop of the original. This ust bear the stap an original signature of a bank, builing societ, solicitor, chartere accountant or registere Inepenent Financial Aviser. The onl certifie copies we accept are certifie copies of the Will. Contract Note: This is our written confiration that a purchase or sale has been ae. All Invesco Perpetual ICVC funs are non-certificate. Death Certificate: An official stateent of the cause, ate an place of a person s eath. Designate Account: An Invesco Perpetual ICVC account which has an aitional escription to assist the client. Executor: A person appointe b the ecease to carr out the ters of his or her Will. Forwar Pricing: Forwar Pricing is when the share price is calculate at the next Valuation Point after the instructions have been receive. Grant of Probate/Certificate of Confiration: Grant of Probate is the ocuentation issue b the courts as the final sealing of the Will. It proves who the Executors are an that the are acting in an official capacit. This is known as a Certificate of Confiration in Scotlan. ICVC: An Investent Copan with Variable Capital (ICVC) is an open-ene collective investent vehicle. The one investe is poole an then investe in the arkets b professional fun anagers. Incoe Share Classes: Incoe Share Classes pa out an interest paent (in the case of bon funs) or a ivien paent (in the case of equit funs). We refer to both tpes of paents as istributions. Please be aware that the istribution pai b an Invesco Perpetual ICVC fun fluctuates fro one istribution perio to the next an incoe is pai where available. Initial Coission: A percentage of the client s initial investent which is pai to their financial aviser on non-avise investents onl. Intestate: Where a person has ie before aking a Will. ISA: An Iniviual Savings Account (ISA) is a tax efficient savings plan as efine b the ISA Regulations. Next of Kin: The nearest relative(s) of a person who has ie, incluing the surviving spouse, who woul be entitle to receive a portion of the estate b the laws of escent an istribution if there were no will. Probate Closure For: This for is where the Executor(s) confir who the Beneficiar is an how the investents shoul be allocate. Response Letter: This letter shoul be coplete with our etails an those of the ecease s account an sent to us, along with all other relevant ocuentation. Re-registration: The sae a stock transfer of shares fro one Invesco Perpetual ICVC account to another. Shares: When investing in an Invesco Perpetual ISA or Invesco Perpetual ICVC, the investor will bu shares in an Invesco Perpetual ICVC fun. Sall Balances For: If the value of the total estate is not ore than 20,000 an the Invesco Perpetual investent(s) is less than 5,000 then we nee a Sall Balances For to be coplete if ou have not applie for a Grant of Probate. Sall Estates For: If the value of the total estate is not ore than 20,000 an the Invesco Perpetual investent(s) is 5,000 or ore then we nee a Sall Estates For to be coplete if ou have not applie for a Grant of Probate. Stock Transfer For: This for confirs an authorises the re-registration of shares fro one ICVC account to another. Tax Vouchers: Tax Vouchers are issue for Invesco Perpetual ICVC accounts onl. The confir the istribution aount generate an an tax eucte, for both istributions pai out an reinveste. Valuation Point: Invesco Perpetual values its funs ail at 12 noon of each business a. 12 What to o on the eath of an investor

15 Probate closure for Please coplete this for in orer to instruct us as to the future of the ecease s investent. Please coplete a separate for for each account hel. Please coplete this for using BLOCK capitals Please return our coplete for using the pre-pai envelope to: Invesco Perpetual PO Box Chelsfor CM99 2DL, UK If ou have an questions regaring the investent(s) please speak to our financial aviser or contact us on: Telephone Textphone Facsiile Telephone calls a be recore. Please coplete a separate for for each account ou wish to close. If ou require aitional fors, please take photocopies of the blank for. Alternativel, please call us on , or visit our website ICVC or Invesco Perpetual Chilren s Fun holings If shares are to be transferre please also coplete (a) Stock Transfer For(s), which shoul be signe b the Executor(s)/Ainistrator(s)/Next of Kin. Guielines for copleting a Stock Transfer For can be foun at the back of this booklet. ISA holing For a escription of the funs an share classes we offer an etails of our ISA, please request an application pack fro us on The ICVC ISA pack inclues our relevant, ost up to ate fun an share class-specific Ke Investor Inforation Docuents, the Suppleentar Inforation Docuent an the ICVC ISA Ke Features an Ters & Conitions to which ou shoul refer before aking a ecision to invest. Alternativel ou can ownloa an inforation/application fors ou require fro our literature section on our website at * If ou woul like to use all or part of the ecease holings for our APS allowance ou will also nee to coplete the APS Application for. 01 The ecease s etails Nae of ecease Account nuber 02 Your options Cheque paee nae Peranent resiential aress incluing postcoe Aress where cheque is to be sent if ifferent fro the paee s resiential aress Please select one of the following options (options A-D): If ou choose options B-D please also provie the Beneficiaries etails in section 03. Option A Sell the investent(s) An have the cheque for the procees ae paable (incluing an cash balance but excluing an necessar HM Revenue & Custos euctions) to one of the following: A solicitor One nae Executor/Ainistrator/Next of Kin/Beneficiar The Executors of Nae 03 The Beneficiaries Option B Invest in an ISA* Sell the investent(s) an re-invest the procees in an ISA. Please be aware it is not possible to invest in the Invesco Perpetual Chilren s Fun within an ISA. Option C Invest in an ICVC Sell the investent(s) an re-invest the procees into an ICVC account. Option D Re-registering the investent(s) Re-register the shares in a separatel registere ICVC account. If ou have selecte Option A ou o not nee to coplete this section. First Beneficiar ecease 58873/PDF/ Option A Please note that we are onl able to ake procees paable to one of the three options given here an etaile in The next steps booklet. If procees are paable to an Executor, Ainistrator, or Next of Kin, in orer for us to fulfil our obligations in accorance with the European Union Savings Directive (EUSD), we require the paee s peranent resiential aress. For further inforation about the EUSD please contact us on Please note, in orer to choose The Executors of (nae) ecease as a paee option, a bank/builing societ account ust be set up in this forat. Please inicate using the percentage of holing boxes how ou woul like the procees to be split between the beneficiaries. Please note if ou o not suppl this inforation, we will ivie the investent equall between all Beneficiaries. The axiu nuber of joint holers per account, all of who ust be 18 ears of age or over, is four. Percentage of holing Title (please tick) Surnae Other naes (in full) Existing account nuber(s) of new holer if relevant Percentage of holing Title (please tick) Surnae Other naes (in full) Existing account nuber(s) of new holer if relevant % Mr Mrs Miss Ms Other please specif Secon Beneficiar % Mr Mrs Miss Ms Other please specif UK2436

16 Please note that we will require all new custoers to coplete an return the relevant application for prior to the re-registration/re-investent taking place. If the holings are to be re-registere/ re-investe into an existing account please suppl us with the relevant account nuber(s). More inforation If ou woul like ore inforation incluing our Prospectuses an the latest Annual or Interi Short Report for an of our funs before ou invest, please visit our website at or call us on If there are ore than three Beneficiaries, please confir these aitional etails in writing. Data Protection Act An inforation ou (or our representative) provie to us (or which we observe fro the use ou ake of our proucts an services) a be processe an hel b us, or transferre to other Invesco Lt copanies or to the group s service proviers, business associates or agents, creit reference agencies an use for ainistration, assessent an analsis purposes (incluing arket an prouct analsis an behaviour scoring, to check our ientit, prevent an etect frau an/or one launering an to recover ebts). We a also use it to evelop an infor ou about financial an other proucts an services we offer, an to protect the group s interests. This a involve transfers outsie the European Econoic Area (EEA), incluing the USA, to countries where ata protection laws a not be as strong. However, it will be processe an aintaine to the sae stanars as if it were still within the EEA. B proviing us with this inforation, ou consent to these transfers an uses, an to an isclosure require b law. Our Privac Polic is available upon request. Percentage of holing Title (please tick) Surnae Other naes (in full) Existing account nuber(s) of new holer if relevant Thir Beneficiar % Mr Mrs Miss Ms Other please specif 04 Resiual cash on the account(s) Cheque paee nae Peranent resiential aress incluing postcoe Aress where cheque is to be sent if ifferent fro the paee s resiential aress Following the closure of the account, an reaining cash hel, incluing the final ivien paent, shoul be sent to (if this section is not coplete we will pa this to the first nae Executor): 05 Details of Executors/Ainistrators/Next of Kin Nae of Executor/ Ainistrator/ Next of Kin (please elete as appropriate) Nae of Executor/ Ainistrator/ Next of Kin (please elete as appropriate) Nae of Executor/ Ainistrator/ Next of Kin (please elete as appropriate) Nae of Executor/ Ainistrator/ Next of Kin (please elete as appropriate) Please coplete etails of all Executors/Ainistrators/Next of Kin, to confir their instruction to exercise options A, B, C or D as inicate on this for. I/We eclare that the inforation on this coplete Probate closure for is correct to the best of /our knowlege an belief. Your signature Your signature Your signature Your signature Date Date Date Date Data Protection Act Please ensure ou rea an unerstan how we use the inforation ou provie to us on this for. If ou o not wish to receive inforation fro us about our other proucts an services, please tick this box. Invesco Perpetual is a business nae of Invesco Fun Managers Liite an Invesco Asset Manageent Liite. Authorise an regulate b the Financial Conuct Authorit. Fir Reference Nos an respectivel. Registere in Englan Nos an respectivel. Registere aress: Perpetual Park, Perpetual Park Drive, Henle-on-Thaes, Oxforshire, RG9 1HH, UK

17 STOCK TRANSFER FORM UK COLLECTIVE INVESTMENT SCHEMES This for shoul be coplete an signe, as necessar, an shoul be loge with the Fun's Registrar. Nae of Fun an Share Class ISIN (if known) Nuber of units or shares to be transferre. If the entire holing is to be transferre, insert "ALL". Wors: Figures: Full nae(s) of registere unit/share holer(s), aress of first registere holer an account esignation (if an). If the transfer is not being ae b the registere holer(s), insert also the nae(s) an capacit (eg. Executor(s)), of the person(s) aking the transfer. 1 st holer nae an aress: 2 n holer nae: 3 r holer nae: 4 th holer nae: Account esignation: I/We hereb transfer the above units/shares out of the nae(s) aforesai to the person(s) nae below an request that such entries be ae in the register as are necessar to give effect to this transfer. Signature(s) of transferor(s): Stap of the institution loging this for (if an), for queries etc. concerning the transfer: Date:... All transferors ust sign. Boies corporate shoul execute uner their coon seal, or otherwise as eterine b their Meoranu an Articles of Association Full nae(s), ate(s) of birth an full postal aress(es) (incluing postcoe) of the person(s) to who the securit is transferre*, an an account esignation. In each case please state title or salutation (eg. Mr., Mrs., Miss. etc.). Note that onl the 1 st holer's aress will appear on the register of title. *Please see "Custoer Due Diligence For Anti-Mone Launering Purposes" overleaf. 1 st holer nae an aress: 2 n holer nae an aress: Date of Birth: Date of Birth: 3 r holer nae an aress: 4 th holer nae an aress: Date of Birth: Date of Birth: Account esignation: IMPORTANT NOTE In aition to this For, the Registrar a also require tax resienc self-certification(s) in respect of each transferee before accepting the For as a vali instruent of transfer. Please confir b ticking this box if the relevant self-certification(s) is/are attache: Investent Manageent Association 2014

18 CUSTOMER DUE DILIGENCE FOR ANTI-MONEY LAUNDERING PURPOSES This section oes not appl where the transferee is a regulate financial institution or other entit that satisfies the criteria necessar to perit the Manager to appl "siplifie" custoer ue iligence. In such cases, the Manager or Registrar a seek confiration of the transferee's status an eligibilit for these purposes. BENEFICIAL OWNERSHIP AND CONTROL (a) If the transferee(s) is/are the iniviual beneficial owner(s), please state "TRANSFEREE" or "TRANSFEREES", as appropriate, in the first nae space in the table below. (b) If the transferee is a bo corporate or a partnership, it ust enter in the table below the naes of an persons that own or control ore than 25% of the voting rights in the bo or partnership, or are entitle to ore than 25% of its capital or profits, or otherwise exercise control over the anageent of the bo or partnership*. (c) If the transferee(s) is/are acting as trustee(s) (or siilar), the ust enter in the table below the naes of an further trustees or others that have control over the anageent of the trust or arrangeent an an iniviuals that have an entitleent to at least 25% of the propert of the trust or otherwise have control over the trust *. * If no iniviual has a specifie interest that excees the above liits, please state "NONE" in the first nae space below an strike through the reainer of the table. In the case of entities an arrangeents that are not establishe for the benefit of an specifie iniviual(s), the table shoul be use to provie a escription of the nature of those who will benefit fro the entit or arrangeent ("the class of beneficiar"). Nae Aress: Date of Birth Capacit** Nae Aress: Date of Birth Capacit** Nae Aress: Date of Birth Capacit** Nae Aress: Date of Birth Capacit** ** eg. trustee, partner, shareholer, beneficiar etc. Please coplete the table in BLOCK CAPITALS. If there is insufficient space above to list all the relevant iniviuals, please tick here an continue onto a separate sheet of paper, which shoul be staple to this for. I/We hereb certif that the above is a coplete list of the beneficial owners an controllers as escribe above an that the are known to e/one or ore of us or, in the case of a class of beneficiar, that the escription is appropriate an accurate. To be signe b one or ore of the transferees nae overleaf, in whose naes the units/shares will be registere. Signature(s): In the event of oubt as to how to coplete the table, please contact the Registrar. If the table an eclaration above are not coplete, the Manager or Registrar a nee to contact the transferee(s) prior to registering the transfer in orer to fulfil their obligations uner UK one launering an ata protection legislation. The Registrar a refuse to register the transfer or allow further isposal of the units/shares b the transferee(s) until such tie as the above ue iligence easures have been coplete to the Manager's satisfaction. Investent Manageent Association 2014

19 Guiance for the copletion of the Stock Transfer For for UK Collective Investent Schees These guiance notes relate solel to the Stock Transfer For for UK Collective Investent Schees, as upate fro April Before ou sen our coplete Stock Transfer For to us, please check: Step 01 Step 02 Step 03 Step 04 You have coplete all sections that appl to ou, an that our instructions are clear an legible. If we cannot process our request, our investent choices coul be elae. All current registere holers have signe an ate the transferor section on the front of the for an the transferee has signe an ate the transferee section on the back. We can onl accept fors with an original signature. You have enclose the relevant coplete application for, e.g. ICVC application, if setting up a new account for the Transferee. Return the coplete for in the pre-pai envelope provie or aress it to: Invesco Perpetual PO Box Chelsfor CM99 2DL Introuction Historicall, the coon stock transfer for was use to effect a transfer of copan shares or stock an has also been use for UK unit trusts an open-ene investent copanies ( funs ). However on 15 Deceber 2007, new legislation ipose a requireent on fun anagers to verif the ientit of all registere holers of their funs as well as an other beneficial owners an controllers. For this reason, it was necessar to introuce a bespoke for for UK investent funs. Further upates to this for were require in April 2014 to accooate the abolition of the special Stap Dut Reserve Tax regie for investent funs an new statutor requireents to obtain etails of investors tax resienc. These guiance notes relate solel to the Stock Transfer For for UK Collective Investent Schees, as upate fro April 2014.

20 Copletion of the for Front of the for The top section relates to the current registration of the units/shares: Nae of Fun an Share Class Exaple fun: XYZ UK Equit Fun Acc Shares/Class A shares SEE NOTE 01 ISIN (if known) GB12345 SEE NOTE 02 Nuber of units or shares to be transferre. If the entire holing is to be transferre, insert ALL. Wors: Three thousan SEE NOTE 03 Figures: 3000 SEE NOTE 03 Full nae(s) of registere unit/share holer(s), aress of first registere holer an account esignation (if an). If the transfer is not being ae b the registere holer(s), insert also the nae(s) an capacit (eg. Executor(s)), of the person(s) aking the transfer. 1 st holer nae an aress: 2 n holer nae: Mr Alan Exaple 1 1 Exaple Street Exaple Town Exaple Postcoe SEE NOTE 04 3 r holer nae: 4 th holer nae: Account esignation: ABC ACCOUNT Note 01 Enter the nae of the fun in which the units/shares are hel incluing the nae of the class (if applicable), for exaple: ABC European Fun, Incoe Shares; or XYZ UK Equit Fun, Class A Shares Note 02 Note 03 Note 04 Enter the ISIN coe if it is known. ISIN stans for International Securities Ientification Nuber an is a unique reference coe which is given to each share class of a fun. Enter the nuber of unit/shares to be transferre in both wors an figures. If the entire holing is to be transferre, All a be entere in both boxes, instea of an actual nuber. These boxes shoul be use to enter the full nae(s) an aress (incluing postcoe) in which the units/shares are registere currentl. If the holing is esignate (for exaple, ABC Account ), the esignation shoul be entere in the box provie.

21 The ile section is where the current holers (the transferor(s)) execute the transfer an authorise the units/shares to be registere: I/We hereb transfer the above units/shares out of the nae(s) aforesai to the person(s) nae below an request that such entries be ae in the register as are necessar to give effect to this transfer. Stap of the institution loging this for (if an), for queries etc. concerning the transfer: 1. SEE NOTE Date: Signature(s) of transferor(s): All transferors ust sign. Boies corporate shoul execute uner their coon seal, or otherwise as eterine b their Meoranu an Articles of Association SEE NOTE 06 Note 05 Note 06 All current registere holers ust sign here, an the ate entere below. If soeone is signing on behalf of a holer, with power of attorne for exaple, the ocuent appointing the (or a properl certifie cop) ust be attache if it has not alrea been loge with the Registrar. This box is for the stap of an fir that is loging the for with the Registrar on behalf of either the current or new holer(s) an with who the Registrar or Manager shoul correspon in the event of a quer.

22 The botto section provies spaces for the etails of the transferee(s) in whose naes the units/shares are to be registere going forwar: Full nae(s), ate(s) of birth an full postal aress(es) (incluing postcoe) of the person(s) to who the securit is transferre*, an an account esignation. In each case please state title or salutation (eg. Mr., Mrs., Miss. etc.). Note that onl the 1 st holer s aress will appear on the register of title. *Please see Custoer Due Diligence For Anti-Mone Launering Purposes overleaf. 1 st holer nae an aress: MRS ALICE EXAMPLE 2 1 EXAMPLE STREET EXAMPLE TOWN EXAMPLE POSTCODE Date of Birth: DD/MM/YYYY 3 r holer nae an aress: Date of Birth: Account esignation: SEE NOTE 07 2 n holer nae an aress: Date of Birth: 4 th holer nae an aress: Date of Birth: ABC Account SEE NOTE 08 Note 07 These boxes ust contain the full nae(s), aress(es) (incluing postcoe) an ate(s) of birth of the person(s) to who the units/shares are being transferre. The ust be coplete in BLOCK CAPITALS. Note that onl the aress of the first nae holer will usuall be entere on the register. The reaining etails are require b the Manager in connection with its custoer ue iligence obligations (see below). Note 08 An esignation (for exaple, ABC Account ) that the new holer(s) wish to be inclue on the register for ientification purposes a be ae here. The box at the botto of page 1 ust be ticke, where applicable, to ensure the Registrar is aware of what aitional Tax Resienc Self-Certification fors the shoul be receiving with the Stock Transfer For. Note that where there is ore than one transferee, a Tax Resienc Self-Certification for ust be coplete for each transferee. IMPORTANT NOTE In aition to this For, the Registrar a also require tax resienc self-certification(s) in respect of each transferee before accepting the For as a vali instruent of transfer. Please confir b ticking this box if the relevant self-certification(s) is/are attache:

23 Guiance for the copletion of Custoer ue iligence for anti-one launering purposes on the back of the for This eals entirel with the Manager s legal obligations to unertake custoer ue iligence easures in relation to the transferee(s) (to who the shares are being transferre). The explanation at the top concerns ainl the Manager s obligation to verif the ientities of both the transferees an an other beneficial owners or controllers, for which the a require ocuentar evience or a unertake searches of electronicall-hel recors. In connection with this, the table below ust be coplete as necessar an the eclaration signe. The table is use to list the naes of an beneficial owners or controllers that a exist other than the transferee(s). What constitutes a beneficial owner for these purposes epens upon whether the units/shares are being transferre to a copan or to one or ore iniviuals who a be acting as trustees. For copanies an partnerships, the beneficial owners that ust be liste are an shareholers or other iniviuals that ultiatel own or control ore than 25% of the voting rights or are entitle to ore than 25% of its capital profits or otherwise have control over the anageent of the copan or partnership. Note that the a not necessaril be the actual shareholers in the copan. Directors of a copan o not nee to be liste unless the fall within this efinition. For trusts an other siilar arrangeents, the beneficial owners are iniviuals that are noinate to benefit fro at least 25% of the trust propert, as well as an trustees that a exist in aition to the transferee(s) or others that a exercise control over the.

24 Nae Date of Birth Aress: SEE NOTE 09 Capacit** Nae Aress: Date of Birth Capacit** Nae Aress: Date of Birth Capacit** Nae Aress: Date of Birth Capacit** **eg. trustee, partner, shareholer, beneficiar etc. Note 09 The naes, aresses an ates of birth of an beneficial owners or controllers shoul be entere in the boxes provie, together with brief escriptions of their capacities. This box shoul be coplete in BLOCK CAPITALS. If the transferee(s) are the onl beneficial owner(s) of the units/shares, sipl enter TRANSFEREE or TRANSFEREES as appropriate on the first nae space. If there are beneficial owners, but none has an interest that excees 25% or otherwise is in a position of control (see above), NONE shoul be entere in the first nae space an a line rawn through the rest of the table. Where a trust or arrangeent is establishe for unspecifie iniviual beneficiaries - the trustees a, for exaple, have iscretionar powers to ientif who shoul receive paents out of the trust propert on an a hoc basis, or an arrangeent such as a charit a have been establishe for the general benefit of a section of the counit - these are referre to as classes of beneficiar. In these cases, a escription of the class of beneficiar shoul be entere in the table (this a exten across both coluns). Note that all aitional trustees or controllers ust be liste iniviuall. The table can be use to provie the naes of up to four beneficial owners or controllers. If there are ore than four, a tick shoul be place in the sall box ieiatel below the table an etails of the others provie on a separate sheet.

25 Capacit** ** eg. trustee, partner, shareholer, beneficiar etc. Please coplete the table in BLOCK CAPITALS. If there is insufficient space above to list all the relevant iniviuals, please tick here an continue onto a separate sheet of paper, which shoul be staple to this for. I/We hereb certif that the above is a coplete list of the beneficial owners an controllers as escribe above an that the are known to e/one or ore of us or, in the case of a class of beneficiar, that the escription is appropriate an accurate. To be signe b one or ore of the transferees nae overleaf, in whose naes the units/shares will be registere. Signature(s): 1... Mrs Alice Exaple 3 SEE NOTE In the event of oubt as to how to coplete the table, please contact the Registrar. If the table an eclaration above are not coplete, the Manager or Registrar a nee to contact the transferee(s) prior to registering the transfer in orer to fulfil their obligations uner UK one launering an ata protection legislation. The Registrar a refuse to register the transfer or allow further isposal of the units/shares b the transferee(s) until such tie as the above ue iligence easures have been coplete to the Manager's satisfaction. Investent Manageent Association 2014 Note 10 One or ore (if there are an) of the transferees shoul sign here to certif both that the table above has been coplete properl an that an beneficial owners or controllers that a be liste are known to at least one of those who sign.

26 Contact us Investor Services Telephone Telephone calls a be recore. Ainistration centre aress: Invesco Perpetual PO Box Chelsfor CM99 2DL Invesco Perpetual is a business nae of Invesco Fun Managers Liite Authorise an regulate b the Financial Conuct Authorit, Registere aress: Perpetual Park, Perpetual Park Drive, Henle-on-Thaes, Oxforshire RG9 1HH, UK 59302/PDF/ UK3623

27 Sall balances for Please coplete this for in orer to confir who has the legal right to act when Grant of Probate has not been applie for an the value of the total estate is not ore than 20,000 an the Invesco Perpetual investent(s) is less than 5,000. Please coplete this for using BLOCK capitals Please return our coplete for using the pre-pai envelope to: Invesco Perpetual PO Box Chelsfor CM99 2DL, UK If ou have an questions please speak to our financial aviser or contact us on: Telephone Textphone Facsiile Telephone calls a be recore. In the case where the ecease ie intestate, this for shoul be coplete b the Next of Kin. If a Will was left b the ecease, the Executors of the estate shoul coplete this for an sen us an original or certifie cop of the will. If there are ore than three Executors/Next of Kin please coplete as an copies of this for as require an inicate the nuber of fors coplete in this box. We will accept photocopies of this for or alternativel, it can be ownloae fro our website Data Protection Act An inforation ou (or our representative) provie to us (or which we observe fro the use ou ake of our proucts an services) a be processe an hel b us, or transferre to other Invesco Lt copanies or to the group s service proviers, business associates or agents, creit reference agencies an use for ainistration, assessent an analsis purposes (incluing arket an prouct analsis an behaviour scoring, to check our ientit, prevent an etect frau an/or one launering an to recover ebts). We a also use it to evelop an infor ou about financial an other proucts an services we offer, an to protect the group s interests. This a involve transfers outsie the European Econoic Area (EEA), incluing the USA, to countries where ata protection laws a not be as strong. However, it will be processe an aintaine to the sae stanars as if it were still within the EEA. B proviing us with this inforation, ou consent to these transfers an uses, an to an isclosure require b law. Our Privac Polic is available upon request. 01 About ou I, of (peranent resiential aress incluing postcoe) I a the of on (ate) I, of (peranent resiential aress incluing postcoe) I a the of on (ate) I, of (peranent resiential aress incluing postcoe) I a the of on (ate) First Executor/Next of Kin Nae o solenl an sincerel eclare that Relationship The ecease Nae Relationship The ecease Nae Relationship The ecease who ie intestate Secon Executor/Next of Kin o solenl an sincerel eclare that who ie intestate Thir Executor/Next of Kin o solenl an sincerel eclare that who ie intestate who ie leaving a Will (please tick as appropriate) who ie leaving a Will (please tick as appropriate) who ie leaving a Will (please tick as appropriate) Data Protection Act Please ake sure ou rea an unerstan how we use the inforation ou provie on this for. If ou o not wish to receive inforation fro us about our other proucts an services, please cross this box. 02 Your confiration an signature(s) The total value of the estate of the ecease in the Unite Kingo, which inclues the registere investents liste below, is not ore than 20, /PDF/ Fun nae Share class Nuber of shares hel UK2436

28 02 Your confiration an signature(s) (continue) First Executor/Next of Kin Your nae an signature Your signature Print nae Secon Executor/Next of Kin Your nae an signature Your nae an signature Your signature Thir Executor/Next of Kin Your signature Print nae Print nae Invesco Perpetual is a business nae of Invesco Fun Managers Liite an Invesco Asset Manageent Liite. Authorise an regulate b the Financial Conuct Authorit. Fir Reference Nos an respectivel. Registere in Englan Nos an respectivel. Registere aress: Perpetual Park, Perpetual Park Drive, Henle-on-Thaes, Oxforshire, RG9 1HH, UK

29 Sall estates for Please coplete this for in orer to confir who has the legal right to act when Grant of Probate has not been applie for an the value of the total estate is not ore than 20,000 an the Invesco Perpetual investent(s) is 5,000 or ore. Please coplete this for using BLOCK capitals Please return our coplete for using the pre-pai envelope to: Invesco Perpetual PO Box Chelsfor CM99 2DL, UK If ou have an questions please speak to our financial aviser or contact us on: Telephone Textphone Facsiile Telephone calls a be recore. In the case where the ecease ie intestate, this for shoul be coplete b the Next of Kin. If a Will was left b the ecease, the Executors of the estate shoul coplete this for an sen us an original or certifie cop of the will. If there are ore than three Executors/Next of Kin please coplete as an copies of this for as require an inicate the nuber of fors coplete in this box. We will accept photocopies of this for or alternativel, it can be ownloae fro our website Data Protection Act An inforation ou (or our representative) provie to us (or which we observe fro the use ou ake of our proucts an services) a be processe an hel b us, or transferre to other Invesco Lt copanies or to the group s service proviers, business associates or agents, creit reference agencies an use for ainistration, assessent an analsis purposes (incluing arket an prouct analsis an behaviour scoring, to check our ientit, prevent an etect frau an/or one launering an to recover ebts). We a also use it to evelop an infor ou about financial an other proucts an services we offer, an to protect the group s interests. This a involve transfers outsie the European Econoic Area (EEA), incluing the USA, to countries where ata protection laws a not be as strong. However, it will be processe an aintaine to the sae stanars as if it were still within the EEA. B proviing us with this inforation, ou consent to these transfers an uses, an to an isclosure require b law. Our Privac Polic is available upon request. 01 About ou I, of (peranent resiential aress incluing postcoe) I a the of on (ate) I, of (peranent resiential aress incluing postcoe) I a the of on (ate) I, of (peranent resiential aress incluing postcoe) I a the of on (ate) First Executor/Next of Kin Nae o solenl an sincerel eclare that Relationship The ecease Nae Relationship The ecease Nae Relationship The ecease who ie intestate Secon Executor/Next of Kin o solenl an sincerel eclare that who ie intestate Thir Executor/Next of Kin o solenl an sincerel eclare that who ie intestate who ie leaving a Will (please tick as appropriate) who ie leaving a Will (please tick as appropriate) who ie leaving a Will (please tick as appropriate) Data Protection Act Please ake sure ou rea an unerstan how we use the inforation ou provie on this for. If ou o not wish to receive inforation fro us about our other proucts an services, please cross this box. 02 Your eclaration an signature(s) 1 The total value of the estate of the ecease in the Unite Kingo, which inclues the registere investents liste below, is not ore than 20, /PDF/ Fun nae Share class Nuber of shares hel UK2436

30 02 Your eclaration an signature(s) (continue) 2 No inheritance tax is paable in respect of the estate of the ecease. 3 I/We o not inten nor, to the best of /our knowlege, oes an other person inten to appl for Letters of Ainistration/Grant of Probate (as applicable, or in the case of Scotlan, a Certificate of Confiration) in respect of the estate of the ecease. 4 However, I/we further unertake to obtain an prouce for Invesco Asset Manageent Liite/Invesco Fun Managers Liite (the Copanies) Letters of Ainistration/Grant of Probate (as applicable, or in the case of Scotlan, a Certificate of Confiration) of the estate of the ecease, if so require b the Copanies. 1 Or a qualifie Solicitor who hols a current Practising Certificate. Your nae an signature Nae of witness Title, copan nae an aress of witness incluing postcoe Your nae an signature Nae of witness Title, copan nae an aress of witness incluing postcoe Your nae an signature Nae of witness Title, copan nae an aress of witness incluing postcoe 5 I/We hereb agree jointl an severall to inenif the Copanies fro an against all clais, eans, losses, aages, costs, charges an expenses which the Copanies in consequence therefore a sustain, incur or be liable for in consequence of ealing with the estate of the ecease in accorance with /our instructions. 6 I/We unertake to procure the copletion at the request of the Copanies of such ocuent or ocuents as a be necessar to re-register the above holing, sell the holing an re-invest the procees, or sell the holing an reit the procees in accorance with /our instructions. 7 I/We a/are the onl person(s) entitle to act on behalf of the estate of the ecease. 8 I/We ake this solen eclaration conscientiousl believing the sae to be true an b virtue of the provisions of the Statutor Declarations Act First Executor/Next of Kin Your signature Witnesse an signe (Coissioner of Oaths 1 ) Secon Executor/Next of Kin Your signature Witnesse an signe (Coissioner of Oaths 1 ) Thir Executor/Next of Kin Your signature Witnesse an signe (Coissioner of Oaths 1 ) Print nae Date Print nae Date Print nae Date Invesco Perpetual is a business nae of Invesco Fun Managers Liite an Invesco Asset Manageent Liite. Authorise an regulate b the Financial Conuct Authorit. Fir Reference Nos an respectivel. Registere in Englan Nos an respectivel. Registere aress: Perpetual Park, Perpetual Park Drive, Henle-on-Thaes, Oxforshire, RG9 1HH, UK

31 Response letter This letter has been esigne to save ou tie. Please coplete our etails an those of the ecease s account an sen this to us along with all other relevant ocuentation Legal Ainistration Departent Invesco Perpetual PO Box Chelsfor CM99 2DL 58874/PDF/ Your nae: Your aress: Nae of ecease: Account nuber(s): We are instructing ou to act as inicate below (please tick the relevant option(s)) an have enclose the relevant ocuentation to enable this: Option A - Sell the investent(s) Option B Invest in an ISA Option C Invest in an ICVC Option D Re-register the investent(s) Grant of Probate/ Certificate of Confiration Grant of Probate/ Certificate of Confiration Grant of Probate/ Certificate of Confiration Grant of Probate/ Certificate of Confiration OR OR OR OR Sall Estates For an original/certifie cop of the Will (if applicable) Sall Estates For an original/certifie cop of the Will (if applicable) Sall Estates For an original/certifie cop of the Will (if applicable) Sall Estates For an original/certifie cop of the Will (if applicable) OR OR OR OR Sall Balances For an original/certifie cop of the Will (if applicable) Sall Balances For an original/certifie cop of the Will (if applicable) Sall Balances For an original/certifie cop of the Will (if applicable) Sall Balances For an original/certifie cop of the Will (if applicable) AND AND AND AND Probate Closure For Probate Closure For Probate Closure For Probate Closure For AND AND AND ICVC ISA Application For an/or an APS Application For an covering letter confiring existing account nuber (if applicable) ICVC Application For an covering letter confiring existing account nuber (if applicable) Stock Transfer For (we nee one for per fun per account an per Beneficiar) AND ICVC Application For an covering letter confiring existing account nubers (if applicable) UK2436

32 Contact us If ou have an questions or woul like help copleting the fors, please contact us. If calling fro the UK If calling fro outsie UK +44 (0) Textphone +44 (0) Facsiile +44 (0) Telephone calls a be recore. Ainistration centre aress: Invesco Perpetual PO Box Chelsfor CM99 2DL If ou fin ou nee aitional fors, ou can ownloa copies fro our website at Alternativel, we will accept photocopies of the blank fors inclue in this brochure. Invesco Perpetual is a business nae of Invesco Fun Managers Liite an Invesco Asset Manageent Liite Registere aress: Perpetual Park, Perpetual Park Drive, Henle-on-Thaes, Oxforshire, RG9 1HH, UK Authorise an regulate b the Financial Conuct Authorit 59572/PDF/ UK3968