SSAS Pensions
A Small Self-Administered Scheme (SSAS) is a type of defined contribution occupational pension designed for owner-managed businesses. Unlike standard personal pensions, a SSAS gives trustees — typically the business owners — direct control over how pension assets are invested, including the ability to lend money to the business.
What are the benefits?
Direct Investment Control
A SSAS can invest in a wide range of assets including commercial property, shares (including shares in the sponsoring employer), and UK gilts. This flexibility far exceeds what is typically available through a standard personal pension.
Loans Back to the Business
A SSAS can lend up to 50% of the scheme's net assets back to the sponsoring employer — providing the business with access to capital at commercial rates, while the pension fund earns a return on the loan.
Commercial Property Purchase
A SSAS can purchase commercial property — including the business's own trading premises — free of Income Tax on rental income and CGT on future sale. Contributions used to buy the property also receive full tax relief.
Tax Efficiency
Employer contributions are deductible against Corporation Tax, there is no benefit-in-kind for the employee, and all investment growth within the SSAS is free of Income Tax and CGT — making it one of the most tax-efficient long-term savings vehicles available.
How can Zenus Tax help?
We advise on whether a SSAS is the right pension structure for your business and personal circumstances
We assist with the SSAS establishment and registration with HMRC
We advise on HMRC-compliant investment strategies and loan-back arrangements
We ensure all contribution and investment decisions are properly documented
Frequently Asked Questions
Take the First Step Towards Stress-Free Tax Planning
Our expert tax advisers tailor smart, compliant strategies that save you money and unlock growth. Ready for a tax game plan built around you?
Request a Meeting