SIPPs & SSASs - Planning Opportunities & Structures

Introduction

Self-Invested Personal Pensions and Small Self-Administered Schemes remain powerful planning structures for clients who want greater control over pension investments, commercial property ownership, business succession planning and retirement income strategy. They can, however, create significant governance, tax, regulatory and practical risks if the rules are not properly understood.

This live and interactive session will explain how SIPPs and SSASs work, where they differ, the main investment and borrowing rules and the key compliance issues advisers should be aware of. It will also highlight current developments affecting these arrangements, including the proposed IHT changes from April 2027, evolving FCA expectations for SIPP operators, transfer due diligence and the practical limits of advice for non-FCA-regulated professionals.

What You Will Learn

This live and interactive course will cover the following:

• The core differences between SIPPs and SSASs, including structure, trusteeship, employer sponsorship and control
• The HMRC investment framework for registered pension schemes and how it applies to SIPP and SSAS arrangements
• Permitted and problematic investments, including commercial property, residential property, tangible moveable assets and connected-party transactions
• Borrowing and loan back rules
• Governance responsibilities for SSAS trustees, scheme administrators and professional advisers
• The impact of the proposed IHT changes from April 2027 on unused SIPP and SSAS funds and death benefit planning
• Short practical examples showing when a SIPP or SSAS may be suitable, unsuitable or require specialist regulated advice
• Practical tips for professional advisers, including recognising advice boundaries, and coordinating with FCA-regulated advisers

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.