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Independent SSAS pension education for UK company directors

Plain-English guides, calculators, and decision tools — written by HMRC Registered SSAS Scheme Administrators with over 20 years of practice.

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EXPLORE

Explore SSAS

Three pillars covering everything UK directors need to know about Small Self-Administered Schemes.

What is a SSAS?

The basics: what a SSAS is, who can have one, how it differs from a SIPP, and why directors choose it.

What a SSAS can hold - commercial property allowed, residential not allowed under HMRC rules

Investments

What a SSAS can hold — commercial property, loanbacks, regulated and unregulated investments, and what HMRC permits.

Setting up a SSAS pension - typical 8 to 12 weeks end-to-end timeline

Setup & Governance

How to set up a SSAS, trustee duties, choosing a Scheme Administrator, and the lifecycle of running a scheme.

QUICK FACTS

SSAS in 60 seconds

Three short reads to understand whether a SSAS is right for your company — before reading anything longer.

Who can have a SSAS - up to 11 member-trustees from one sponsoring company

What it is & who can have one

A Small Self-Administered Scheme (SSAS) is an HMRC-registered occupational pension trust set up by a UK limited company for its directors. Up to 11 members per scheme — typically directors and family members.

What a SSAS can hold - commercial property, loanback to company, equities

What it can hold

Commercial property, the company's own trading premises, loans back to the sponsoring company (up to 50% of net assets), regulated investments, and certain unregulated investments — all within HMRC's permitted-investment rules.

How a SSAS is taxed - tax-deductible contributions reduce Corporation Tax

How it's taxed

Tax relief on contributions, tax-free growth on assets inside the scheme, no Capital Gains Tax inside the scheme, and (currently) generally outside the estate for IHT — though changes are coming in April 2027.

DEEP DIVES

New: HMRC rule guides

Three new in-depth guides covering the rules that matter most when running a SSAS — loanback, regulators, and the full HMRC framework.

SSAS Loanback Rules

The five HMRC rules, a worked £500,000 example, and an interactive calculator to test your own numbers.

Read the rules

Who Regulates SSAS

TPR and HMRC oversee SSAS schemes — not the FCA. Here’s exactly who regulates what, and why the boundary matters.

Read the boundary

HMRC SSAS pension rules hub: Pensions Tax Manual chapters

HMRC SSAS Rules Hub

Every HMRC rule chapter that governs your SSAS — investments, loanbacks, contributions, drawdown — mapped to the Pensions Tax Manual.

Explore the hub

QUICK ACTIONS

Find what you need quickly

Direct links to the most-used pages on the site — eligibility, comparisons, calculators.

Book a consultation

Use the SSAS eligibility checker

Compare SSAS vs SIPP

Calculate Corporation Tax savings

See what a SSAS can invest in

Browse all 8 free SSAS guides

FAQ

Frequently Asked Questions

The most common questions UK company directors ask about SSAS pensions, contributions, investments, and tax.

01 What is a SSAS pension?

A SSAS (Small Self-Administered Scheme) is an occupational pension trust set up by a UK limited company for its directors and key employees. Members are also trustees, giving them direct control over investment decisions. SSAS schemes are HMRC-registered, can hold commercial property, lend to the sponsoring employer, and accept large director contributions that are deductible against corporation tax.

02 Is a SSAS regulated by HMRC?

Yes. A SSAS is a registered pension scheme under HMRC's Pension Schemes Online system, with a registered scheme administrator who is responsible for compliance, tax reporting, and statutory filings. The Pensions Regulator also has oversight where appropriate.

03 What can a SSAS invest in?

A SSAS can hold a wide range of assets including UK and overseas commercial property, listed stocks and shares, gilts, corporate bonds, cash deposits, and certain commercial loans. It can also lend up to 50% of its net asset value back to the sponsoring company on commercial terms (a 'loanback'). Residential property and most tangible movables are not permitted.

04 Who is eligible for a SSAS pension?

A SSAS is exclusively available to company directors and key employees of a sponsoring employer. Each scheme can have up to 11 members, making it ideal for family businesses where directors and family members who work in the business can pool their pension funds. You must have a UK registered limited company to establish a SSAS.

05 How does a SSAS differ from a SIPP?

A SSAS is a corporate occupational pension scheme where the members are also trustees, giving you direct control over investment decisions. A SIPP (Self-Invested Personal Pension) is a personal pension managed by a third-party provider. Key advantages of a SSAS include the ability to lend back to your business (up to 50% of net assets), pool funds with other directors, and invest in commercial property used by your own company — options not typically available with a SIPP.

06 Why use a SSAS instead of a personal pension?

A SSAS gives directors something a personal pension does not — direct trustee control, the ability to lend to the sponsoring company, the ability to buy commercial premises and lease them to the company, and a single trust that multiple family members can participate in. For company directors, a SSAS is usually a better fit than a SIPP or workplace pension when the goal is to combine retirement saving with active business strategy.

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FREE GUIDES

Learn more from one of our free SSAS guides

Eight free PDF guides covering every angle of SSAS pensions for UK directors. Download instantly — no obligation.

Free SSAS Director's Guide PDF cover - the complete UK directors' guide

The Complete SSAS Director’s Guide

Everything UK directors need to understand about SSAS pensions in one PDF.

Download free

SSAS vs SIPP

The honest comparison — what each is, what each can do, and which is right for company directors.

Download free

Free SSAS and Property Investment guide PDF cover

SSAS & Property Investment

How directors use a SSAS to buy commercial property — including their own trading premises.

Download free

Free SSAS and IHT guide PDF cover - April 2027 edition

IHT & April 2027 Edition

What the April 2027 IHT changes mean for SSAS pensions, and what directors should consider now.

Download free

TESTIMONIALS

We get 5 stars from our Clients

Business owners consistently rate us for our expertise, clarity, and genuinely supportive service.

I am nearly through the setup process for my SSAS. HMRC have taken about 12 weeks to approve the scheme. TLPI have been quick in getting the SSAS setup process started and have monitored the HMRC approval, responding to questions HMRC asked. TLPI prepared the new bank account application and pension transfer request, ready to submit upon HMRC approval, of the SSAS. Time to complete the setup is as short as possible with TLPIs proactive setup process.

Paul Reid

Excellent service, held my hand and guided me through the whole SSAS Process. Very pleased with TLPI and their staff who are all very helpful in all respects.

Colin Woodhouse

I am incredibly pleased with the service provided by TLPI in setting up my SSAS pension. The team was professional, knowledgeable, and supportive throughout the entire process. They guided me every step of the way, ensuring that everything was handled smoothly and efficiently. Thanks to their expertise and commitment, I've already seen an initial successful investment, which has given me great confidence in their abilities. I highly recommend TLPI to anyone looking for top-notch support in managing their pension and investments.

Kenneth Irabor

TLPI has been fantastic from start to finish. From my first conversation with Gareth Robertson I had absolute confidence they were the right company for me and my pension assets. After enduring the long HMRC approval process, my SSAS is now fully established and funded, and we are already working on plans to invest and grow it. Gareth and the rest of the team dealt with the entire process extremely professionally, keeping me up to date throughout and responding to my many questions and queries quickly and effectively. I fully recommend TLPI and am looking forward to working with the team for many years to come to maximise my pension assets.

Glenn White

Awesome people, good service and trustable, specially Mr. Akash. Many Thanks

Preet Singh

It is great to be working with people who want you to win. My key contacts Spencer and Isi know their business - practical and expert.

Chris Airey

Jordan looked after us incredibly well from start to finish. Dealing with tax can be a complicated process but Jordan simplifies everything and takes the time to answer all of your questions in detail. Would highly recommend.

Liam Thomas

TLPI provide a brilliant service full stop. From our initial conversations they have been extremely helpful, diligent and thorough. I can't thank them enough for their advice, pointers and guidance that they have provided so far. They have made something which to me is extremely complex and confusing feel very straight forward.

Richard Smith

TLPI have been fantastic with their advice and help in setting up my retirement plans , putting structures into place to help with future generational hand over of assets, great advice from Jordan Sharpe, easy to deal with and always on hand for help when needed, well done all, 👏 ✔️

Big thanks to Sue for all your outstanding work, Sue kept me updated with my pension transfer every step of the way, I would have no problem referring them on to anyone who needs sound advice and financial pension planning, thanks again for all your help,

Keith Jones

Very helpful through the whole process and after.

Vipin Varsani

ABOUT THIS SITE

About Holtram TLPI

ssaspension.co.uk is published by Holtram TLPI Ltd — HMRC Registered SSAS Scheme Administrator (A0140182). We’ve been advising UK company directors on SSAS pension planning since 2003.

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