Of all the accounts available to a one person business, the study fund is the least used. Deposits count as a business expense up to a yearly cap, and the gains are exempt from capital gains tax under certain conditions. https://ogen-gamma.vercel.app/madrich.html Next to a standard investment account, the advantage builds up year after year. That is a meaningful difference for a small operation. The same guide that covers National Insurance and the mandatory pension explains this too.