How can I use my corporate pension pot to provide the personal capital to invest in a business?

A Small Self-Administered Scheme (or Member Directed Investment Scheme), otherwise known as a SSAS allows company directors to maintain control of their pension arrangements in a flexible and tax efficient environment. These Schemes are ideally suited for shareholding directors of small to medium sized limited companies (although are often also used by Partnerships). They are similar to SIPPs (Self Invested Personal Pensions) but do not require a third party provider as your Company sponsors the Scheme instead.

The Scheme is governed by a Trust Deed and Rules, is a separate legal entity from the sponsoring Company and is run by its Trustees.

Company contributions can be varied in line with profitability and there is no contractual commitment to pay any particular level of