Small Self-Administered Scheme
Maximum flexibility for business owners and directors. Commercial property, loanback facility, and tax-efficient employer contributions.
SSAS features
Designed for business owners who want maximum flexibility and control over their pension arrangements.
Up to 11 Members
Suitable for company directors, key employees, and their family members. Perfect for succession planning.
Loanback Facility
Borrow up to 50% of the scheme value for business purposes with tax-deductible interest payments.
Commercial Property
Purchase business premises with pension funds and charge rent back to the company.
Employer Contributions
Flexible, tax-efficient contributions from the sponsoring employer with no annual allowance.
Asset Protection
Pension assets are protected from business creditors and kept separate from company finances.
Investment Freedom
Wide investment powers including connected party transactions (with proper safeguards).
Ideal for
A SSAS is particularly beneficial for business owners and company directors who want to align their pension strategy with their business objectives.
Key benefits
Loanback to business
Borrow up to 50% of scheme assets for business purposes. Interest payments are tax-deductible.
Purchase business premises
Buy commercial property and charge market rent to the company. Rent is tax-deductible expense.
Flexible contributions
Employer contributions are not limited by annual allowance and are corporation tax deductible.
Investment freedom
Pooled investments with up to 11 members. Wide range of permissible investments.
Loanback facility
One of the most powerful features of a SSAS is the ability to lend money back to the sponsoring employer for genuine business purposes.
Example loanback
SSAS value: £400,000
Maximum loan: £200,000
Interest rate: 1% + Bank of England base
Annual interest: Tax deductible
Example property purchase
Property value: £500,000
SSAS contribution: £250,000
Pension mortgage: £250,000
Annual rent (to SSAS): £35,000 tax-free
Rent (company expense): Tax deductible
Commercial property purchase
Purchase your business premises through your SSAS and benefit from tax-efficient rent payments.
Setting up a SSAS
Initial discussion
We'll discuss your objectives and confirm a SSAS is the right solution.
Documentation
Complete the application forms and trust documentation.
HMRC registration
We register the scheme with HMRC and obtain tax approvals.
Start investing
Make contributions and investments once the scheme is established.