What are AIM, OFEX and PLUS Markets Group shares?

AIM and PLUS Markets Group (formerly known as OFEX) are sub-markets on the London Stock Exchange. A relatively small number of people hold shares quoted on these markets.

AIM and PLUS Markets Group shares can be valued in the same way as other quoted shares, such as shares listed on the FTSE350. See our guide "How to value listed shares for probate".

However, unlike FTSE350 shares, AIM and Plus Market Group shares should be declared on the inheritance tax forms as if they are not quoted on the London Stock Exchange. 

The chances are that the deceased’s shares were listed on the FTSE350. If you are unsure, you can check using an online finance tool (see our guide "How to value listed shares for probate"), or you may wish to consult a broker.