Table of Content

1. What a REIT actually is

A REIT is a company whose main business is owning or
financing income‑producing real estate such as offices, warehouses,
apartments, retail parks, healthcare facilities or data centres.

2. How a REIT works step by step

Investors buy shares or units
REIT invests in property or real estate finance
Tenants or borrowers make payments
REIT pays expenses and interest

3. Main types of REITs

Equity REITs
Mortgage REITs (mREITs)
Sector‑focused REITs

4. Why investors use REITs

Income potential
Diversification
Liquidity and accessibility
Tax features (UK context)

5. Key risks and things to watch

Property‑market and sector risk
Interest‑rate and leverage risk
Dividend not guaranteed
Volatility