We compare product formats & features

How do Fractional Bars compare against trading of physical bullion bars and coins or alternative products such as ETC/ETFs or Tokens? We compare all the options below

Main Comparison Points

FRACTIONAL COINS BARS ETC / ETF
(ACTIVE)
ETC / ETF (PASSIVE) TOKENS
Instrument Bullion bars (fractional ownership) Bullion coins Bullion bars IOU / security IOU / security IOU / token
Ownership Type Direct allocated ownership of bar fractions Direct ownership of a physical coin Direct ownership of a physical bar Indirect exposure via a security Indirect exposure via a security Indirect exposure via a token / smart contract
Asset Backing 100% physical bullion 100% physical bullion 100% physical bullion <100% (derivatives permitted) <100% (derivatives permitted) <100% (varies by structure)
Buy-Side Pricing Very low — near spot High premiums (≈5–12%+) Lower on large bars; high on small bars Very low (≈0–1%) Very low (≈0–1%) Varies by platform
Sell-Side Pricing Tight spreads Dealer discounts (≈3–8%) Dealer discounts (≈2–6%) Tight market spreads Tight market spreads Platform & liquidity dependent
Minimum Investment Very low (e.g. £5 / 0.001oz) Full coin price High (hundreds to thousands) One share One share Fraction of a token
Liquidity & Speed Instant, 24/7 Slow — physical resale Slow — physical resale High — market hours High — market hours High — often 24/7
VAT (UK – Silver / PGMs) No VAT when vaulted 20% VAT on delivery 20% VAT on delivery No VAT No VAT Varies by structure

Note, the contents of the table are based on a range of sources and providers, details may vary and are for illustrative purposes only

Detailed Comparison Points

FRACTIONAL COINS BARS ETC / ETF
(ACTIVE)
ETC / ETF (PASSIVE) TOKENS
Instrument The product and description Bullion bars
Investment grade (fractional ownership)
Bullion coins
Investment grade
Bullion bars
Investment grade
IOU / security
“Asset backed”
IOU / security
“Asset backed”
IOU / token
“Asset backed”
Asset Backing What % of the product is backed by physical bullion 100% – fully backed by physical bullion 100% – fully backed by physical bullion 100% – fully backed by physical bullion <100% – derivatives can be up to ~75% <100% – derivatives can be up to ~25% <100% – varies; derivatives may be used
Regulatory Category (UK) Physical goods (non-regulated investment) Physical goods (non-regulated investment) Physical goods (non-regulated investment) Regulated investment product Regulated investment product Varies — may be unregulated or within specific regimes
Ownership Type Legal title / direct vs indirect exposure Direct allocated ownership of fractions of specific bars Direct ownership of a whole physical coin Direct ownership of a whole physical bar Indirect exposure via a financial security Indirect exposure via a financial security Indirect exposure via a token / smart contract
Physical Possession No — vaulted Yes — you can hold the coin Yes — you can hold the bar No — you hold units/shares only No — you hold units/shares only No — you hold tokens only
Delivery Option Whether the product can be delivered or converted and delivered Yes Yes Yes No No No
Bar / Serial Number Transparency High — linked to specific allocated bar lists N/A — coins typically do not use serial numbers High — each bar has a serial number Indirect — via custodian allocation reports Indirect — via custodian allocation reports Indirect — depends on issuer transparency
Buy-Side Pricing What you typically pay above spot on the way in Very low — near-spot institutional pricing High — strong premiums (around 5–12%+) Lower on large bars; high on small bars Very low (around 0–1%) Very low (around 0–1%) Varies — depends on token / platform
Sell-Side Pricing What you typically receive versus spot on the way out Very tight spreads Dealers typically discount 3–8% Dealers typically discount 2–6% Tight market bid/ask spreads Tight market bid/ask spreads Variable — platform spreads and liquidity dependent
Transaction Fees Typical buy/sell fees added to spot 0.50% 5% – 15% 3% – 10% 0% – 0.75% £5.99 – 0.75% 1.5% – 2.5%
On-going Charges Typical annual storage or management fees 0.15% 0.65% – 2% 0.65% – 2% 0.65% – 1.25% 0.12% – 0.95% 0.95% – 2%
Minimum Investment Size Very small (e.g. £5 / 0.001oz) Moderate to high (price of a full coin) High (hundreds to thousands of £) Very small (one share) Very small (one share) Very small (fractions of a token)
Sell Any Amount Yes — any fraction No — whole coin only No — whole bar only Yes — any number of shares Yes — any number of shares Yes — typically fractional (subject to platform limits)
Liquidity & Speed High — instant on-platform execution Low — must arrange shipment or in-person sale Low — must arrange shipment or in-person sale High — traded on markets throughout the day High — traded on markets throughout the day High — depends on exchange / on-chain liquidity
Diversification Ease Very high — easy to spread across metals and time Low — larger ticket sizes Low — larger ticket sizes Very high — small, frequent trades possible Very high — small, frequent trades possible Very high — fractional, frequent trades possible
Storage Arrangement Central vaulting included Home or paid vault storage Home or paid vault storage None None None (digital custody only)
Insurance Treatment Included within vaulting fees Often additional and separate Often additional and separate None None None (no physical asset to insure)
Counterfeit Risk None at customer level (institutionally vaulted bars) Low–moderate counterfeit risk Moderate–high counterfeit risk None (it is a financial instrument) None (it is a financial instrument) None in physical sense; smart-contract / issuer risk instead
VAT on Silver / Platinum / Palladium (UK) No VAT when kept vaulted (no delivery) 20% VAT on products bought for delivery 20% VAT on products bought for delivery No VAT (financial product) No VAT (financial product) Varies — depends on token structure and tax rules
CGT Treatment (UK) CGT may apply (unless specific exemptions) UK legal-tender coins (e.g. Britannias, Sovereigns) are CGT-free Bars: CGT applies on gains CGT applies on gains CGT applies on gains CGT treatment depends on token structure; gains often taxable
Counterparty Exposure Key third-party exposures
  • Metals broker
  • Vault provider
  • Metals dealer (at purchase)
  • Vault provider (if stored)
  • Metals dealer (at purchase)
  • Vault provider (if stored)
  • Issuer
  • Custodian
  • Vault provider
  • Metals broker
  • Authorised participant (AP)
  • Market maker
  • Derivative counterparties
  • Clearing system (e.g. CREST, Clearstream, DTC)
  • Exchange / trading venue operations
  • Issuer
  • Custodian
  • Vault provider
  • Metals broker
  • Authorised participant (AP)
  • Market maker
  • Clearing system (e.g. CREST, Clearstream, DTC)
  • Exchange / trading venue operations
  • Issuer / tokenisation platform
  • Custodian (if metal-backed)
  • Smart-contract risk
  • Blockchain network risk
  • Platform / exchange risk
  • Liquidity pool / market-maker risk
  • Derivative risk (if synthetic)
Risk of Provider Default Very low — metal is allocated and owned by customers None once in your direct possession None once in your direct possession Exists — issuer, custodian, AP, MM and structure risk Exists — issuer, custodian, AP, MM and structure risk Exists — issuer, platform and smart-contract risk

Note, the contents of the table are based on a range of sources and providers, details may vary and are for illustrative purposes only

Acronyms & Definitions

ETF — Exchange-Traded Fund

A regulated investment fund that trades on an exchange and gives investors exposure to an underlying asset (e.g., gold), but does not provide direct ownership of the metal. You own fund units, not bullion.

ETC — Exchange-Traded Commodity

A type of exchange-traded security that tracks a commodity (e.g., gold, silver). Can be physically backed or synthetic. Still not direct physical ownership — you own a security.

AP — Authorised Participant

A specialist institution that creates and redeems ETF/ETC units. They arbitrage price gaps and keep the product aligned with the underlying asset. They sit inside the counterparty chain.

TER — Total Expense Ratio

The annual percentage fee charged by a fund (ETF/ETC) covering management, custody, operations, etc.

DTC — Depository Trust Company

A major US clearing and settlement system. Used by many ETFs/ETCs for settlement and custody flows.

CREST

The UK’s securities settlement and clearing system (operated by Euroclear UK & International). Used for settling UK-traded securities including some ETCs.

Clearstream

A major European clearing and settlement system, part of Deutsche Börse, used for custody and settlement of international securities.

CGT — Capital Gains Tax

A UK tax on profit when an asset appreciates in value. Applies to bars, fractional metal and ETCs, but not to UK legal-tender bullion coins (e.g., Britannias, Sovereigns).

VAT — Value Added Tax

A consumption tax applied in the UK on many goods, including silver, platinum and palladium when delivered. Not applied when metals stay in a vault (e.g., fractional metal).