AIM Rule 26: what your website must show in 2026

Every AIM company must keep a website carrying a set list of information, free of charge, from admission. The AIM Rules for Companies changed on 5 August 2026, and the list changed with them. Here it is as it now stands, and what is different from the January edition.

Checked against the sources at the foot of this page on 17 October 2026.

What Rule 26 is

Rule 26 of the AIM Rules for Companies requires each AIM company to maintain a website, from admission, on which a defined list of information is available free of charge. The Exchange’s guidance notes add how it should be presented:

• in one part of the website, with a statement that it is disclosed for the purposes of Rule 26;
• kept up to date, showing the date it was last updated;
• with any link taking the reader to the specific place the information is, and no search needed to find it.

The checklist

In the rule’s own order, as it stands from 5 August 2026:

1. A description of the business and, for an investing company, its investing policy and its investment manager or key personnel.
2. Its country of incorporation and main country of operation.
3. Its current constitutional documents, such as its articles of association.
4. Any other exchanges or trading platforms on which it has applied or agreed to have any of its securities admitted or traded.
5. The number of AIM securities in issue (noting any held in treasury), the percentage not in public hands, and its significant shareholders with their holdings. Updated at least every six months, showing the date of the last update.
6. Any restrictions on the transfer of its AIM securities.
7. The number and type of any securities it has issued other than AIM securities. New
8. Its annual accounts and its half-yearly, quarterly or similar reports, kept on the website for at least five years. Changed
9. Every notification made in the past 12 months, and all inside information disclosed under MAR, kept for at least five years. Changed
10. Its most recent admission document, and any circulars or similar publications sent to shareholders in the past 12 months. Changed
11. For a company incorporated outside the UK, a statement that shareholders’ rights may differ from those in a UK company.
12. Whether it is subject to the UK City Code on Takeovers and Mergers, or similar legislation, codes or provisions.
13. Its nominated adviser and other key advisers.
14. Its corporate governance approach to five matters: board composition (each director, a short biography, and who is independent); each director’s role and responsibilities; how executive and non-executive pay is structured and aligned with performance; its risk and controls framework (its governance committees and what they do); and its approach to shareholder engagement. Changed

What changed on 5 August 2026

Against the edition effective 19 January 2026:

1. Comply or explain has gone. A recognised governance code is now guidance that informs a company’s approach, and an AIM company is not required or expected to comply or explain against it.
2. In its place, a disclosed approach to five matters: board composition (including who is independent), each director’s role, remuneration, the risk and controls framework, and investor relations.
3. A new item: the number and type of any securities other than AIM securities.
4. The record-keeping lines are simpler: accounts, reports and inside information are kept for at least five years, and the transitional wording dating from 2018 has gone.
5. The separate line on keeping any prospectus on the website for five years no longer appears in Rule 26.
6. Two new voluntary sections: how the company engaged with proxy advisers, and its response to third-party commentary, speculation or criticism.

The governance disclosures, read closely

The largest change is the end of comply or explain. Until August, an AIM company named a recognised governance code, said how it complied, and explained where it departed. Now it considers a recognised code as guidance and discloses its own approach to five matters instead. The guidance notes give the reason: the Exchange does not consider a one-size-fits-all requirement appropriate for AIM.

The last of the five is new in substance: the company’s approach to engaging with its shareholders, set out on the website alongside the rest of the Rule 26 information.

Beyond the minimum

Rule 26 is a floor. An investor looking at an AIM company also looks for results and presentations, recent announcements, and the research written about it. The shareholder engagement disclosure is a natural place to say how the company makes that research available, and our guide to analyst research on your investor page sets out the ways companies do it.

This page summarises Rule 26 as published in the edition effective 5 August 2026. The rulebook and your nominated adviser are the authorities; check the rule’s exact wording before you change your website.

Sources

• AIM Rules for Companies, effective 5 August 2026 , London Stock Exchange
• AIM Rules for Companies, effective 19 January 2026 (the previous edition) , London Stock Exchange