Invesco FTSE 100 UCITS ETF
Invesco FTSE 100 UCITS ETF (LSE: S100) is an exchange-traded fund listed on the London Stock Exchange ETF segment, trading at £118.96 (about ₹15,115 a unit) as of 30 Sep 2026, 4:36 AM ET. It has an expense ratio of 0.09%. Indian residents can buy S100 through Paasa under the RBI's Liberalised Remittance Scheme.
Quote
Today's low
£118.56
Today's high
£119.24
52 week low
£100.18
52 week high
£121.38
S100 opened at £119.12, closed previously at £118.20, and has traded between £100.18 and £121.38 over the past 52 weeks.
About
This Invesco FTSE 100 UCITS ETF Acc is designed to replicate the total return performance of the FTSE 100 Index, its designated benchmark, net of all expenses. The FTSE 100 Index itself comprises the one hundred largest, established UK companies, listed on the London Stock Exchange, which meet specific criteria for size and trading volume. The fund endeavors to achieve its investment goal primarily by investing in a diversified portfolio of equities. While this portfolio typically generates the majority of the fund's returns, its holdings are usually not identical to those within the reference index. To improve tracking fidelity, the fund also employs unfunded swaps. These are agreements where an approved financial counterparty undertakes to exchange with the fund any variance between the returns of the index and the fund's held equity basket. This strategy seeks to ensure a closer and more consistent alignment with the index's performance than could be achieved through physical stock replication alone. This ETF operates under a passive management strategy. Consequently, an investment signifies the acquisition of units in this index-tracking fund, rather than direct ownership of its underlying assets.
Key statistics
Expense ratio
0.09%
Assets (AUM)
£35.2M
Holdings
—
NAV
£11,897.35
Avg. volume
—
1-year price change
+18.30%
5-year price change
+78.07%
Price change excludes dividends.
Top 10 holdings
These 10 are 49.9% of the fund.
Where the money is invested
Sectors
Countries
Similar funds
This is not an investment recommendation
How to buy S100 from India
Indian residents can buy S100 units through Paasa in three steps. Funds leave India under the RBI's Liberalised Remittance Scheme and the units are held in your own name with Interactive Brokers.
Open your Paasa account
KYC takes a few minutes: PAN, Aadhaar and address proof. Your brokerage account is opened in your own name with Interactive Brokers.
Add funds from your Indian bank account
Remit up to $250,000 a year under the RBI's Liberalised Remittance Scheme. Your bank converts the rupees to US dollars at its rate on the day you remit, and Interactive Brokers converts the dollars to GBP when you buy.
Search S100 and buy
Find the fund by its ticker, S100, on the London Stock Exchange ETF segment, and place your order.
Read the full guide: how to invest in S100 from India
Trading and taxes when buying S100 from India
Trading and limits
- Trading hours
- 8:00 am – 4:30 pm UK
- LRS limit
- $250,000Per financial year, under the RBI's Liberalised Remittance Scheme.
Tax for Indian residents
- TCS on remittance
- 20%Collected by your bank on LRS remittances above ₹10 lakh in a financial year. The TCS is adjustable against your income-tax liability.Adjusting TCS against your tax
- Capital gains in India
- 12.5% or slab rateGains on foreign ETF units held for more than 24 months are long-term and taxed at 12.5% without indexation. Gains on units held for 24 months or less are short-term and taxed at your income-tax slab rate.Capital gains explained
Custody. Units are held in your own name at Interactive Brokers, segregated from Paasa's own assets.
FAQs
What is the S100 price today?
Invesco FTSE 100 UCITS ETF (S100) last traded at £118.96 on the London Stock Exchange ETF segment, as of 30 Sep 2026, 4:36 AM ET. That is ₹15,115 a unit at the 29 Sep 2026 GBP/INR rate.
When does S100 trade, in Indian time?
The London Stock Exchange ETF segment trades 12:30 pm – 9:00 pm IST. The window shifts to 1:30 pm – 10:00 pm IST when the UK is on standard time. Orders can only execute during that window.
How big is S100, and what does it cost to hold?
Invesco FTSE 100 UCITS ETF manages about £35.2M. Its expense ratio is 0.09% a year, deducted inside the fund. It launched in 2009.
Is S100 a UCITS ETF?
Yes. Invesco FTSE 100 UCITS ETF is a UCITS fund domiciled in Ireland, set up under the European Union's UCITS rules for funds sold across Europe. It is listed on the London Stock Exchange ETF segment and trades in GBP.
What are S100's largest holdings?
The top three are HSBC HOLDINGS ORD (10.2%), SHELL ORD (8.4%) and ASTRAZENECA ORD (7.4%). S100's 10 largest positions make up 49.9% of the fund.
Is S100 subject to US estate tax?
No. Because S100 is domiciled in Ireland rather than the US, it is not a US-situs asset, so US estate tax does not apply to it. US-listed ETFs held directly can be taxed at up to 40% above $60,000 when they pass to your family.
How are US dividends taxed inside S100?
The US withholds 15% on dividends from the US shares the fund holds, and that tax is paid inside the fund. You cannot claim it as a Foreign Tax Credit in India.
How are gains on S100 taxed in India?
Units held for more than 24 months are long-term and taxed at 12.5% without indexation; units held for 24 months or less are taxed at your income-tax slab rate. The gain is worked out in rupees, so the currency move counts.
How has S100 performed?
S100's price is up 18.3% over the past year and up 78.1% over five years. These figures are price change only and exclude dividends; past performance does not guarantee future returns.
How is S100 different from a US-listed ETF?
S100 is domiciled in Ireland rather than the US. That keeps it outside US estate tax, and dividend withholding on its US shares is 15%, paid inside the fund, instead of the 25% withheld on a US-listed ETF. The 25% can generally be claimed as a credit in India; the 15% cannot. Capital gains on both are taxed the same way in India.