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Small Self Administered Scheme
An Occupational Pension Scheme tailored for directors of owner managed businesses, who wish to retain investment control.
Small Self Administered Schemes (SSASs)
SSASs are an excellent financial planning tool for directors of owner-managed businesses, providing a tax efficient means of generating retirement income. Following the introduction of new pension rules in April 2006 interest in this type of plan is expected to heighten.

Employer contributions to SSASs funds are normally treated as a business expense. They can also be varied each year depending on your company’s profitability and cash flow.

In addition to the more traditional investments, a SSAS has the added advantages of being able to:

  • lend funds to the employer.
  • acquire commercial property for occupation by the employer.
  • borrow to assist with property purchase.
  • acquire shares in the employer’s business.

The FSA do not regulate SSASs.