Introduction The role of a trustee in a Small Self-Administered Scheme is often misunderstood. While SSAS arrangements offer flexibility, they also come with significant responsibility. Trustees are legally responsible for the management and oversight of the pension scheme. Core responsibilities Trustees are responsible for ensuring the SSAS is: Managed in accordance with its trust deed and rules Compliant with HMRC regulations Operated in the best interests of its members Th

Introduction A SSAS can, in certain circumstances, lend money to a sponsoring employer. This feature is often used by business owners seeking flexible funding arrangements outside of traditional lending channels. However, SSAS loans are highly regulated and must meet strict HMRC criteria. How SSAS lending works A SSAS may lend up to a permitted proportion of its fund value to the sponsoring employer. The loan must be: Secured (typically with first charge security) On commerci

Introduction One of the most well-known features of a Small Self-Administered Scheme (SSAS) is the ability to invest in commercial property. For many business owners, this can create a practical link between their pension savings and their wider business strategy. Used correctly, a SSAS can allow a pension fund to purchase commercial property, including the premises from which a business operates, subject to strict HMRC rules. How SSAS property purchase works A SSAS is a trus