SSAS

What is an SSAS?

SSAS — also known as a Small Self Administered Scheme (SSAS) — is a company pension scheme, the members of which are usually directors and key employees of the sponsoring employer.

Whilst subject to the same rules relating to contributions and benefits as a normal company pension scheme, SSAS schemes have considerably more flexibility and control over the investment policies and the scheme’s underlying assets. Contributions by individual members qualify for tax relief. Whereas contributions made by the employer might be deductible against profits, subject to certain conditions.

Other considerations are that only one scheme is permitted per employer, normally the scheme should have less than 12 members and there can be limits on the amount of investment.
If you would like further details, please contact us.

SSASs ARE REGULATED BY THE PENSIONS REGULATOR.
THE VALUE OF PENSIONS AND THE INCOME THEY PRODUCE CAN FALL AS WELL AS RISE. YOU MAY GET BACK LESS THAN YOU INVESTED.
TAX TREATMENT VARIES ACCORDING TO INDIVIDUAL CIRCUMSTANCES AND IS SUBJECT TO CHANGE.

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