SSAS (Small Self-Administered Scheme) is an employer-sponsored occupational pension scheme, which is established by the employer under trust for at least one of its employees. Other individuals may then be invited to join the scheme. Before any contributions are paid or transfer values are received from other pension schemes a SSAS must be registered with HMRC via its Pensions Online Service. SSASs are not regulated by the Financial Conduct Authority.

Overview of SSASs

The first SSASs were established in the mid-1970s to enable controlling directors of companies to manage their own pension funds. Due to the complexity of the arrangements, membership of such schemes was, and still is, normally limited to company directors and members of their families who are employed by an employer that participates in the scheme.

A SSAS will usually have fewer than 12 members, all of whom are normally appointed as trustees and as such are able to invest in a wide range of assets including unquoted shares, authorised loans to the employer and the purchase of commercial property, which is then leased back to the employer.


EBS Pensions Limited remains practitioner of SSAS schemes, but day to day administration is outsourced to our sister company, Rowanmoor. If you have any queries, please contact Rowanmoor on the details below:

SSAS ONLY – Contact our administration partner – Rowanmoor
Tel: 03445 440440

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