Self-Invested Personal Pension (SIPP) and Small Self Administered Scheme (SSAS)

Timeframes vary depending on complexity, third-party responsiveness, and scheme particulars. We provide an estimated timeline at the outset.

Yes, this is often called a “sale and leaseback” arrangement and is a common strategy for freeing up capital. However, it must be conducted at market value and on commercial terms to comply with HMRC rules. Independent valuations and legal support are essential.

Yes. SIPPs and SSASs can usually borrow up to 50% of the net value of the pension fund. We can advise you on the borrowing process, lender requirements, and securing the loan against the property.

Yes. It’s possible for multiple SIPPs, SSASs, or a combination of pension schemes (including different trustees) to jointly purchase and own a commercial property. We regularly advise on setting up appropriate ownership structures and declarations of trust, and joint agreements.

Only commercial properties are eligible. This includes offices, warehouses, industrial units, retail premises, and land. Residential property is not typically allowed unless it qualifies under strict exemptions (e.g. certain care homes or student accommodation under specific conditions).

Rent must be paid at a market rate and on commercial terms. It is received tax-free within the pension scheme and can be a valuable income stream for the fund. We draft compliant leases and liaise with valuers to ensure all arrangements meet HMRC guidelines.

Yes. Properties held in SIPPs/SSASs benefit from various tax reliefs, including no Capital Gains Tax on disposal, and no Income Tax on rental income received within the scheme. We work closely with your tax advisers or accountants to ensure you maximise these benefits.

We can advise on VAT elections and whether opting to tax is appropriate. VAT can add complexity, particularly regarding the pension scheme’s ability to recover VAT on purchase costs. Our team works with your advisers and the pension provider to structure VAT compliance correctly.

Yes. We work collaboratively with all stakeholders involved, including SIPP/SSAS providers, IFAs, lenders, surveyors, and accountants ensuring a joined-up approach to avoid delays or compliance issues.

As early as possible. Involving us at the outset—before an offer is made or finance is arranged—helps avoid pitfalls and ensures your transaction is structured correctly from day one.