Legal & General UK Index I Acc


March 2026
 
  • Square Mile rating
  • Risk of asset class
    1 2 3 4 5 6 7 8 9 10
  • Ongoing charges
    0.10%
    Transaction costs
    0.00%
    Total cost of investment
    0.10%

Source: Square Mile and LSEG Lipper (all rights reserved), Data as at: 31st January 2026.


Overview

The focus of the fund is on growing the capital value of investments over time through a portfolio of equities. Whilst equities can lose money over short to medium time periods, over longer time periods, and particularly over multiple investment cycles, equities, in aggregate, have proved an extremely successful way of accumulating capital.

 

Square Mile’s Expected Outcome

We believe a return that closely matches that of the FTSE All Share Index is a reasonable expectation for this passive investment strategy.


Square Mile’s Opinion

We believe that Legal & General has a very strong commitment to managing passive strategies. Our rating on this fund is based on our opinion of the suitability of the benchmark the fund tracks, the management group's commitment to operating passive strategies, the size of the fund, the fund's cost, and its good historical record of tracking its benchmark.

Investors should note that they are unlikely to attain the exact benchmark performance in this fund due to several reasons, including different tax rates applied to the fund and the benchmark, trading costs incurred by the fund, fees charged by the fund management group, the fund holding a small amount of cash and futures due to client flows, and differences in time from when the fund and benchmark are priced.

The FTSE All-Share Index is a market-capitalization-weighted index that represents the performance of all companies listed on the London Stock Exchange. It includes approximately 600 to 700 companies and is an aggregation of the FTSE 100, FTSE 250, and FTSE Small Cap indices.


Fund Manager’s Formal Objective

The objective of this fund is to provide growth by tracking the performance of the FTSE All-Share Index.

Capital Accumulation UK
Passive FTSE All Share Total Return index
Equity IA UK All Companies
2.88% £7,559M
Team Managed LGIM Index Fund Management June, December
5.2 Pounds Semi-annual
GBP 07/10/2005
5.2 Pounds 06/10/2025
0.00% -
- -

Source: Square Mile and LSEG Lipper (all rights reserved), Data as at: 31st January 2026

 
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Legal & General UK Index I Acc
 
 

Asset Manager Overview

Legal & General Investment Management (LGIM) is the investment management arm of the Legal & General Group, a FTSE 100 company established in 1836. Globally, they employ over 10,000 people. Within the UK, they are known for their index and LDI capabilities, but they also manage real assets, multi-asset, and active funds.

Fund Manager/Team Overview

LGIM has been managing index strategies for over 30 years, with the majority of assets in equity funds. The equity and fixed income funds at LGIM are managed by two separate teams, each with expertise in their respective asset classes. The equity team in EMEA is headed by Russell Jones and is supported by a large team. Additionally, they receive support from the ETF team at LGIM, who manage similar funds but within an ETF structure.

Investment Philosophy & Process Overview

The fund invests in physical securities and follows a "pragmatic replication" approach. This means that the managers will aim to fully replicate the index by holding all its constituents in line with their index weights but may deviate temporarily from these constituents and/or weightings if they believe it to be in the investors' best interests. This would usually be because there is poor or no liquidity in the stocks that the fund needs to trade. In such cases, the managers will temporarily use a sampling approach that replicates the risk factors of the index without holding the exact positions. They will maintain this approach until liquidity improves to the extent that they can build up the correct weightings in the stocks.

The weightings of all fund holdings are allowed to fluctuate within a narrow band without automatic rebalancing to avoid unnecessary trading costs for the fund.

The fund is priced and traded at 12:00pm. If the underlying market is closed, a fair pricing adjustment may be applied to align the fund with the expected price of the tracked index. Most of the time, fair value adjustments have no material impact on the fund's pricing operations. However, occasionally, when a market is closed, an event may occur that would materially impact prices. This was the case in February 2022 when Russia's invasion of Ukraine led to the suspension of all Russian stocks to international investors. Therefore, a fair price adjustment was applied by valuing all Russian securities at zero.

The fund is priced at a different time than the benchmark, which can slightly increase the tracking error and lead to notable differences in performance if there are market moves between when the fund and the benchmark are priced. This difference should then be eradicated the following day.

This fund operates with a single swing pricing policy, which means that units are typically bought and sold at the same price. However, the price can swing up or down if the daily inflow or outflow exceeds a certain threshold. This involves the price swinging up in the case of heavy inflows or swinging down in the case of heavy outflows, ensuring that incoming or exiting investors bear these costs rather than the current investors. This mechanism is sometimes referred to as an anti-dilution levy and is intended to prevent arbitrage investing. We consider this policy to be reasonable, as it protects the interests of those who continue to hold the fund.

The fund does not undertake any stock lending activity.

 
 
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Legal & General UK Index I Acc
 
 

ESG Integration

Fund ESG Integration

The fund's management team does not currently consider environmental, social, and governance (ESG) factors as part of the investment process. This is unsurprising, however, given that the fund closely tracks its respective benchmark. Investors should be aware that the fund's benchmark might include companies whose revenue is generated through activities that have a negative impact on the environment, such as fossil fuels, as well as tobacco, gambling, and controversial weapons.

 
 
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Responsible Investing Approach

The fund's management team do not currently consider environmental, social and governance (ESG) factors as part of the investment process. This is unsurprising however, given that the fund closely tracks its respective benchmark. Investors should be aware that the fund's benchmark might consist of oil, tobacco, mining and defence stocks.


Risk Summary

Equities can be volatile investments and may be more suitable for investors with a longer time horizon. Investors should be aware that investing in passive funds, while eliminating many of the biases and potential misjudgements inherent in actively managed strategies, brings risks of its own. Like any fund, active or passive, this fund is exposed to market risk, which is the risk of loss due to adverse market movements. Investors are also exposed to the fact that the managers of the fund have little to no discretion regarding the timing of trades and the selection and sizing of holdings. Therefore, a sharp selloff in markets will lead to a sharp selloff in the fund's performance, as the fund managers have no flexibility to mitigate this.

Because this is a passive fund that tracks its benchmark, the fund's risk score is a nature of funds in the peer group and not the fund. The fund's risk score of 3, shows that within the peer group there is an equal number of funds that are more and less risky than the fund’s benchmark.  

The fund's performance, all else being equal, is likely to lag the index slightly over time due to the impact of fees. However, the managers will try to regain some of this by taking small views, where allowed, on the timing of purchases and sales following benchmark rebalances.

 

Additional Information

13.17%
11.20%
-8.46%
12.20%
-7.76%
1.07
0.95

(3 years data to last month end unless otherwise stated)

Qualitative Risk Assessment

Significant Potentially Significant Not Significant

For the full summary of the risks, click here

 
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Legal & General UK Index I Acc
 
 

3 Year Rolling Sector Outperformance

Source: Square Mile and LSEG Lipper (all rights reserved), Data as at: 12th March 2026. Share price total return.

 

Maximum Drawdown (Rolling 12 Months)

Source: Square Mile and LSEG Lipper (all rights reserved), Data as at: 12th March 2026

 

Calendar Year Performance To Quarter End

Period Fund (%) Sector (%)
2025 23.7 14.8
2024 9.3 7.9
2023 7.7 7.2
2022 0.7 -9.3
2021 17.6 17.1

Source: Square Mile and LSEG Lipper (all rights reserved), Data as at: 30th March 2026


Value for Money

The fund's Total Cost of Investing (TCI) is in the top quartile of passive funds in its peer group. Over the long term the fund has reasonably tracked its benchmark, therefore we believe that the fund represents excellent value for money.

​L&G has adopted an all-in fee structure, where the Annual Management Charge is equal to the Ongoing Charges Figure (OCF). The OCF will remain stagnant until reviewed by L&G. However, the Total Cost of Investing (TCI) will change depending on changes to the fund’s ex ante transaction costs.

OCF v Peer Group

0.10%
Transaction Costs v Peer Group

0.00%
TCI v Peer Group

0.10%

Source: Square Mile and LSEG Lipper (all rights reserved), Data as at: 31st January 2026.

 
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Legal & General UK Index I Acc
 
 

Rating Changes

The Square Mile ratings are reviewed every 6 months. For full details on the methodologies, click here.
For a full list of all Square Mile rated funds, click here.

Rating Changes over last 12 months Time & Date rating changed
 

Disclaimer

This document is issued by Square Mile Investment Consulting and Research Limited which is registered in England and Wales (08791142) and is a wholly owned subsidiary of Titan Wealth Holdings Limited (Registered Address: 101 Wigmore Street, London, W1U 1QU).

Unless otherwise agreed by Square Mile, this factsheet is only for internal use by the permitted recipients and shall not be published or be provided to any third parties. This factsheet is for the use of professional advisers and other regulated firms only and should not be relied upon by any other persons. It is published by, and remains the copyright of, Square Mile Investment Consulting and Research Ltd (“SM”). SM makes no warranties or representations regarding the accuracy or completeness of the information contained herein. This information represents the views and forecasts of SM at the date of issue but may be subject to change without reference or notification to you. SM does not offer investment advice or make recommendations regarding investments and nothing in this factsheet shall be deemed to constitute financial or investment advice in any way and shall not constitute a regulated activity for the purposes of the Financial Services and Markets Act 2000. This factsheet shall not constitute or be deemed to constitute an invitation or inducement to any person to engage in investment activity. Should you undertake any investment activity based on information contained herein, you do so entirely at your own risk and SM shall have no liability whatsoever for any loss, damage, costs or expenses incurred or suffered by you as a result. SM does not accept any responsibility for errors, inaccuracies, omissions, or any inconsistencies herein. Unless indicated, all figures are sourced by LSEG Lipper (all rights reserved). Past performance is not a guide to future returns.

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