How can I use my company
pension to buy a commercial property

How can I plan to have enough money to retire at the time I choose with enough income to sustain or improve my standard of living?

The value of pensions and the income they produce can fall as well as rise. You may get back less than you invested.

A Small Self Administered Schemes (SSAS) is a company scheme where the members are usually all company directors or key staff.  A SSAS is set up by a trust deed and rules and allows members / employers, greater flexibility and control over the scheme’s assets. Key benefits are:

  • Generous contribution levels. Contributions paid to a SSAS are subject to the same rules as other registered pension schemes.  Consequently there is no limit on the level of member contributions but tax relief is restricted to the higher of £3,600 or 100% of UK earnings.
  • Contributions made by the employer are also unlimited.  Employer contributions are deductible against corporation tax provided that they are wholly and exclusively for the purposes of the employer’s trade.

Loans can be made to the sponsoring employer but are subject to certain conditions set by HMRC.  These include:

  • The loan should not exceed 50% of the net market value of the scheme’s assets
  • The loan should be secured against assets of an equal value by way of a first charge
  • The loan’s terms should be no longer than 5 years
  • Interest of  at least 1% above bank base rate should be charged on the loan
  • The trustees of a SSAS can invest in a broad range of investments, including:
Type of investment
Collective investment funds
Contributions to the SIPP receive tax relief where they are paid by the individual.
Unit trusts
OEICs (Open Ended Investment Companies)
Investment trusts
Insurance company managed funds and their range of funds run by other managers
Stock and shares on a recognised stock exchange
Individual UK equities
Overseas equities, eg. US or European shares
UK Gilts
Bonds and other fixed interest securities
PIBS – Permanent interest bearing shares
Futures and options quoted on a recognised stock exchange
Other investments
Commercial Property and Land
Cash and deposit

For reasons such as these, Small Self Administered Schemes (SSAS) are becoming a very popular choice in the UK.

Please contact IDFM on 0845 2706160 to discuss SIPPs or SSAS Alternatively email
Directors Retirement Planning Programme
Keyman Protection
Shareholder Protection
Staff Benefits
Small Self Administered Schemes (SSAS)
Commercial Property Purchase
Business Succession