0.99% FX, 0.35% Custody, 15% Withheld: the Real Toll

9 min read

Buy £10,000 of a US-listed share through Hargreaves Lansdown and the currency conversion alone costs £99. The same conversion at Trading 212 costs £15. Neither number appears in a fund's ongoing charge, on a factsheet, or in any cost comparison that stops at the expense ratio.

A UK investor holding overseas assets pays four tolls that sit outside the fund. What the platform charges to hold the position. What it charges to deal. What it charges to convert currency. And what a foreign tax authority keeps from the dividend before it ever arrives. All four are published, so all four can be counted.

The counting is worth doing because the gaps between providers are wider than the gaps between funds. The arithmetic of a 0.2% fund fee against a 1% one over 30 years is well worn by now. The charges around the fund get less attention, and on a mid-sized portfolio some of them are bigger.

Custody: the same £100,000 costs £72 or £350

Platform custody is an annual percentage of what you hold. It's the charge that compounds against a portfolio the way a fund fee does, and it's levied on capital rather than on gains. Here is what £100,000 costs inside a stocks and shares ISA, from four rate cards as at August 2026.

Platform£100,000 in funds£100,000 in shares or ETFs
Hargreaves Lansdown0.35% = £3500.35%, capped at £12.50 a month = £150
AJ Bell0.25% = £2500.25%, capped at £3.50 a month = £42
interactive investor, Core plan£5.99 a month = £71.88£5.99 a month = £71.88
Vanguard0.15% = £1500.15% = £150

That's a £278 spread on an identical portfolio, every year, for holding the same assets. On the shares column the spread is narrower in cash but stranger in shape. AJ Bell caps share custody at £42 a year, Hargreaves Lansdown at £150, and Vanguard applies its percentage with no cap until £375.

Percentage charges reward big balances and punish small ones. Flat monthly fees do the reverse. Vanguard charges a £4 monthly minimum, £48 a year, on balances under £32,000, which is 0.48% on a £10,000 pot. interactive investor's £71.88 is 0.72% on the same £10,000 and 0.07% on £100,000.

These numbers move. Hargreaves Lansdown cut its fund custody charge from 0.45% to 0.35% on balances up to £250,000 with effect from 1 March 2026, and cut online share dealing from £11.95 to £6.95 at the same time. AJ Bell restated its ISA card on 10 July 2026. Anything quoted here is a snapshot, not a constant.

Dealing: free by direct debit, £6.95 as a one-off

Dealing charges look trivial until they're divided by a small contribution. Hargreaves Lansdown charges £6.95 a share trade for anyone who placed 0-19 trades the previous month, £3.95 above that, and £1.95 for a one-off fund purchase. AJ Bell charges £5 a share deal, £3.50 for anyone who placed ten or more deals the previous month, and £1.50 for funds. interactive investor charges £3.99 a UK or US trade on Core and Plus, £2.99 on Premium.

On a £500 monthly purchase, £6.95 is 1.39%. But Hargreaves Lansdown and AJ Bell both charge nothing for regular monthly investing by direct debit, and Vanguard charges nothing to deal funds or ETFs at all. So the same £500 costs either 1.39% or zero, depending only on which route was used. That's also why the choice between annual rebalancing and 5% tolerance bands is partly a dealing-cost question rather than purely a risk one.

Currency conversion: £15 or £99 for the same trade

FX is where the numbers get strange. Every platform converts at roughly the same wholesale rate, then adds a margin. The margin varies by a factor of more than six.

PlatformFX charge on a purchaseCost of converting £10,000
Hargreaves Lansdown0.99% to £10,000, 0.50% to £25,000, 0.20% above£99.00
AJ Bell0.75% to £10,000, 0.50% to £20,000, 0.25% above£75.00
interactive investor, Core plan0.75%£75.00
interactive investor, Premium plan0.25%£25.00
Trading 2120.15% on the spot rate£15.00

The tiers blend, so bigger trades cost proportionally less. A £25,000 purchase costs £174 at Hargreaves Lansdown, an effective 0.70%, and £137.50 at AJ Bell, an effective 0.55%. At Trading 212 it's a flat £37.50.

Two details do more damage than the headline rate. The charge applies again on the sell leg, so a full round trip at Hargreaves Lansdown on £10,000 comes to close to 2%. And it applies to every contribution separately, so a monthly buyer pays the top band every month rather than blending down into the cheap tier.

There's an escape hatch, and it's structural rather than clever. AJ Bell's card applies its FX charge to "international dealing and foreign currency funds". Hargreaves Lansdown applies its charge to overseas deals and to income received in foreign currency. A holding that's quoted and settled in sterling triggers neither, because no conversion happens on the investor's side of the transaction. The underlying assets can still be entirely American, and the fund still carries the currency risk. It just doesn't hand a retail spread to the platform on the way in.

The dividend conversion charge is genuinely small

Foreign dividends arrive in foreign currency and get converted too, and platforms charge for that separately. Hargreaves Lansdown adds a 1% spread to the prevailing interbank rate on amounts received in foreign currency. AJ Bell charges 0.50% when it converts dividends or corporate action payments. Trading 212 says its FX fee doesn't apply to payments arising from corporate events such as dividends.

Scale it and it shrinks. The MSCI World Index yielded 1.53% at 31 July 2026. A 1% spread on that income is about 1.5 basis points a year. AJ Bell's 0.50% is under one basis point. This charge is noise, and any piece that lists it alongside custody as though the two were comparable is overstating it.

Withholding tax is the charge nobody bills you for

The largest of the four is the one that never appears on a statement. Foreign governments deduct tax from dividends before they leave the country, and the money is simply gone from the fund's return.

MSCI publishes the size of it directly. Its indices come in gross and net versions, identical except that the net series reinvests dividends after withholding tax. Over the ten years to 31 July 2026, MSCI World returned 13.29% a year gross and 12.73% net. The gap is 0.56 percentage points a year. Over five years it was 0.51 points, over three years 0.50.

That gap is an upper bound, not a bill. MSCI's calculation methodology applies "the maximum rate applicable to non-resident institutional investors who do not benefit from double taxation treaties". For US dividends that means the 30% statutory rate. A UK resident, or a fund domiciled in Ireland, is entitled to 15% instead under Article 10(2) of the relevant treaty, and the IRS treaty table gives 15% for the United Kingdom, Ireland, Germany, France and Switzerland alike. A treaty-eligible holder pays roughly half of what the net index assumes.

Half of 0.56 points isn't nothing. Working it the other way, 15% of a 1.53% yield is 0.23% a year, which is larger than most global tracker fees. The caveat cuts both ways. That 0.56-point gap was measured across a decade when yields ran higher than 1.53%, so it isn't a forecast, and today's lower yields mechanically shrink the drag.

Wrapper choice changes the answer, and not the way most people expect. Article 10(3) of the 2001 UK-USA convention drops the rate to zero where the beneficial owner is a qualifying pension scheme. A SIPP holding US shares directly can receive those dividends gross. An ISA can't, because the exemption belongs to pension schemes rather than to tax-free savings accounts. And a US-exposed ETF held inside a SIPP still suffers 15% at fund level, since the treaty benefit attaches to the fund's Irish domicile rather than to the investor's wrapper. How much of this bites depends on how much of a portfolio's equity sits abroad, which for most UK investors is now the majority of it.

Stamp duty runs the other way

One cost pushes back against all of this. Buying UK shares electronically triggers Stamp Duty Reserve Tax at 0.5% of the consideration. AJ Bell's card puts it at 0.50% on UK quoted shares and 1.00% on shares quoted on the Irish Stock Exchange, with a £1.50 Panel on Takeovers and Mergers levy on equity trades above £10,000.

There's no stamp duty on foreign shares bought outside the UK, and none on ETFs, open-ended investment companies, unit trusts or gilts. So the domestic share buyer pays 0.5% up front and no FX margin, while the overseas buyer pays up to 0.99% in FX and no stamp duty. The two are closer than the framing of hidden overseas costs suggests.

The case against caring about any of this

The strongest objection is that these charges are small, mostly one-off, and get over-weighted by writing that's looking for something to be indignant about. It has real force, and the arithmetic supports it more than cost-focused pieces usually admit.

Take the worst case above. A round trip at Hargreaves Lansdown on a £10,000 US holding costs roughly 1.98% in FX across the buy and the sell. Held for 20 years, that one-off hit is equivalent to about 0.10% a year. It's less than a third of the same platform's 0.35% custody charge, and a rounding error next to a decade of equity returns. Critics of cost writing argue that quoting 0.99% invites readers to treat a one-time charge as an annual one, and on a buy-and-hold position that's exactly what happens. The dividend conversion charge, at 1.5 basis points, deserves even less airtime than it gets.

Where the objection weakens is on recurrence. Three of the four tolls repeat. Custody is charged every year on the whole balance, whatever markets did. Withholding is taken from every dividend, and no wrapper except a pension recovers it. And FX is charged on every contribution rather than once. Paying £500 a month into a US-listed holding at Hargreaves Lansdown costs £4.95 in FX each time, £59.40 across a year on £6,000 invested, or 0.99% of everything paid in.

The second weakness is that charges are levied on capital while returns aren't guaranteed. A 0.35% custody fee is 0.35% of the balance in a year when equities fall 20%, and it's still 0.35% in a flat decade. Cost is one of the few variables known in advance, which is why the 20-year SPIVA record on active funds keeps returning to it.

The FCA reached a similar place from a different direction. Its 2019 investment platforms market study found charges on £5,000 in a stocks and shares ISA ranging from 20 basis points to 240 basis points, a potential £650 difference in returns over five years at 5% compound growth. It also counted at least 11 different terms in use for a platform fee, among them investor fee, custody charge and annual commission. Those figures are seven years old and rate cards have fallen since, so the range is evidence that dispersion exists rather than a current price list.

What would change the conclusion

Four things would change the conclusion, and one of them is already happening.

Rate cards keep falling. Hargreaves Lansdown cut its top FX band from 0.25% to 0.20% and its fund custody charge from 0.45% to 0.35% in March 2026. If that continues, the gap between £99 and £15 narrows and the custody argument loses most of its force. Everything quoted here is as at 5 August 2026 and has a short shelf life.

Yields do the same job on withholding tax. At a 1.53% yield and a 15% treaty rate the drag is 0.23% a year. At a 3% yield it would be 0.46%. The direction of dividend yields matters more to this number than any policy change.

Portfolio construction can zero out most of it. A portfolio held entirely in sterling-quoted accumulating funds pays no platform FX margin at all, on purchases or on income. For that investor the whole currency section is irrelevant, and only custody and withholding remain.

And one figure here isn't verified as well as it should be. The 0.56-point gross-to-net gap is an index proxy, not a measurement of what a specific UK-available tracker loses to withholding tax. Fund annual reports disclose tax charges, but not in a form that isolates the treaty benefit cleanly. A fund-level disclosure showing withholding suffered against the statutory alternative would settle it far better than an index construction rule, and I couldn't find one published in that form.

Sources

  1. Hargreaves Lansdown, 'Our charges are changing', charge schedule effective 1 March 2026 (accessed 5 August 2026) - FX bands moving from 1.00%/0.75%/0.50%/0.25% to 0.99% to £10,000, 0.50% to £25,000 and 0.20% above; online share dealing cut from £11.95 to £6.95; new £1.95 one-off fund dealing charge; fund account charge cut from 0.45% to 0.35% on balances up to £250,000. This page describes a live rate card and will change. (hl.co.uk)
  2. Hargreaves Lansdown, Stocks and Shares ISA pricing page (accessed 5 August 2026) - fund account charge 0.35% up to £250,000, 0.25% to £1m, 0.10% to £2m, nil above; shares, ETFs and investment trusts 0.35% capped at £12.50 a month; share dealing £6.95 for 0-19 trades in the previous month and £3.95 for 20 or more; one-off fund trades £1.95; monthly regular investing free. Live rate card, figures as at the access date. (hl.co.uk)
  3. Hargreaves Lansdown, Overseas share dealing service page (accessed 5 August 2026) - FX charge of 0.99% on £0-£10,000, 0.50% on £10,000-£25,000 and 0.20% above £25,000, applied to each deal value band; an additional 1% spread over the prevailing interbank rate on amounts received in foreign currency such as dividends. Live rate card, figures as at the access date. (hl.co.uk)
  4. AJ Bell, 'AJ Bell ISA charges' rate card, document reference AJBYI/ISA/C/20260724, charges effective from 10 July 2026 - custody 0.25% on the first £250,000 of funds, 0.10% to £500,000 and nil above, plus 0.25% on shares capped at £3.50 a month; dealing £5 for shares, £3.50 for ten or more deals in the previous month, £1.50 for funds, regular investing free; foreign exchange charge 0.75% on the first £10,000, 0.50% on the next £10,000 and 0.25% above £20,000, blended; 0.50% on converting dividends and corporate action payments; stamp duty 0.50% on UK quoted shares and 1.00% on Irish Stock Exchange quoted shares, none on ETFs, OEICs or gilts; PTM levy £1.50 on equity trades over £10,000. (ajbell.co.uk)
  5. interactive investor, 'Our charges' page (accessed 5 August 2026) - Core plan £5.99 a month, Plus £14.99, Premium £39.99; UK and US trades £3.99 on Core and Plus and £2.99 on Premium; FX charge 0.75% on Core, 0.75% on the first £50,000 then 0.25% on Plus, and 0.25% on Premium. Live rate card, figures as at the access date. (ii.co.uk)
  6. Trading 212 help centre, 'What is the FX fee? (Invest & Stocks ISA)' (accessed 5 August 2026) - trades in a different currency are converted at the spot exchange rate plus a 0.15% FX fee, and the FX fee does not apply to payments arising from corporate events such as dividends. (helpcentre.trading212.com)
  7. Vanguard Asset Management UK, 'Our fees and charges' (accessed 5 August 2026) - account fee 0.15% a year capped at £375 for balances of £32,000 and over, and £4 a month (£48 a year) below that; ongoing fund costs of 0.06% to 0.79%; no dealing charge on funds or ETFs; £7.50 per Quote and Deal trade. Live rate card, figures as at the access date. (vanguardinvestor.co.uk)
  8. Financial Conduct Authority, 'Investment Platforms Market Study Final Report', MS17/1.3, March 2019 - charges on £5,000 invested in a stocks and shares ISA vary from 20 basis points to 240 basis points, a potential £650 difference in returns over five years at 5% compound annual growth; at least 11 different terms found in use for a platform fee. Figures are as at the 2019 publication date and rate cards have changed since. (fca.org.uk)
  9. MSCI, 'MSCI World Index (USD)' gross returns index factsheet, data as at 31 July 2026 - annualised gross returns of 20.88% (1 year), 18.64% (3 years), 11.70% (5 years) and 13.29% (10 years); dividend yield 1.53%; United States weight 72.03%; 1,282 constituents. The factsheet URL serves the current month, so these figures are as at 31 July 2026. (msci.com)
  10. MSCI, 'MSCI World Index (USD)' net returns index factsheet, data as at 31 July 2026 - annualised net returns of 20.41% (1 year), 18.14% (3 years), 11.19% (5 years) and 12.73% (10 years), giving gross-to-net gaps of 0.47, 0.50, 0.51 and 0.56 percentage points. The factsheet URL serves the current month, so these figures are as at 31 July 2026. (msci.com)
  11. MSCI, 'MSCI Index Calculation Methodology', May 2012 - Net Daily Total Return indices reinvest cash dividends after deducting withholding tax at the maximum rate of the company's country of incorporation applicable to institutional investors, and for international indices MSCI uses the maximum rate applicable to non-resident institutional investors who do not benefit from double taxation treaties. Appendix rates in this May 2012 edition include the United States at 30% and the United Kingdom at nil; later editions may differ. (msci.com)
  12. Internal Revenue Service, 'Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties', Rev. May 2023 - portfolio dividend withholding of 15% for the United Kingdom, Ireland, Germany, France and Switzerland under Article 10(2) of each treaty, against 30% for 'Other Countries' with no treaty. (irs.gov)
  13. HM Revenue & Customs / GOV.UK, '2001 UK-USA Double Taxation Convention as amended by the 2002 protocol - in force' - Article 10(2) caps source-state tax on dividends at 15 per cent of the gross amount in all cases other than qualifying direct holdings, and Article 10(3) removes source-state tax entirely where the beneficial owner is a qualifying pension scheme not deriving the dividends from a business activity. (gov.uk)
  14. GOV.UK, 'Tax when you buy shares' (accessed 5 August 2026) - Stamp Duty Reserve Tax of 0.5% on shares bought electronically, 1.5% on transfers into depositary receipt schemes or clearance services, no charge on new issues or on OEIC shares and unit trust units bought from the fund manager, and normally no charge on foreign shares bought outside the UK. (gov.uk)

Research Disclosure

This content is for informational purposes only and does not constitute financial advice. Always do your own research or consult a qualified financial advisor before making investment decisions.

Published . Data can revise after publication, so validate critical figures at source before making allocation changes.