We’re blessed in the UK to have an abundance of dividend stocks to choose from. As such, it’s fairly straightforward to build a high-quality portfolio to target an attractive second income inside a Stocks and Shares ISA.

Here, I’ll take a look at five FTSE 100 stocks that could do the trick.

First, I think it’s worth pointing out the ‘risk-free rate’. In the UK, this is best approximated by the yield on 10-year UK government bonds (gilts). Currently, this stands at approximately 4.7%, and is essentially the return someone can expect from a virtually risk-free investment over a decade.

Alternatively, for short-term considerations, the Bank of England’s base interest rate is currently 4.25%. So a decent rate of return can currently be secured on cash in savings accounts.

Stocks are perceived as riskier than cash and gilts. Therefore, for our purposes, we’ll consider income stocks with a minimum 5.5% dividend yield to compensate for that higher risk.

The first stock is Legal & General (LSE: LGEN). Shares of the insurance and pensions giant are sporting a mouth-watering 8.6% yield. I reckon this provides a solid foundation, especially as the firm has $1trn of assets under management and a rock-solid balance sheet.

Looking ahead, I also think Legal & General has plenty of ways to make money as the UK population lives longer into retirement. The need for pension-related products is only likely to increase, and the company has vast experience in this space.

Sticking with financial stocks, I think M&G is worthy of inclusion. While the share price has been on a tear — up 15% in a month — the yield is still a bumper 8.5%. So this high yield will add nicely to the mix.

I also like the look of Imperial Brands, especially after the tobacco stock’s recent 11% fall has pushed the yield up to 6%. The forecast payouts look very affordable based on expected earnings.

Next is LondonMetric Property, which is a real estate investment trust (REIT) focused on warehouses and healthcare facilities. It carries a 6% yield.

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The last stock, Aviva, is also from the insurance sector. It’s currently offering a 5.8% yield (just above our threshold). In Q1, general insurance premiums rose 9% to £2.9bn, while protection and health insurance sales climbed 19% to £126m.