SSAS Property
Finance & Loanback
Specialist Small Self-Administered Scheme (SSAS) property finance for company directors and business owners. Leverage your company pension scheme for commercial property acquisition, development finance, and loanback facilities.
50% Loanback
Borrow up to 50% of scheme assets back to the sponsoring employer under HMRC rules.
Multiple Trustees
SSAS schemes can have multiple member trustees, allowing pooled pension assets for larger acquisitions.
HMRC 5-Year Rule
Loanback must be repaid with equal instalments of capital and interest within 5 years.
Tax Efficiency
Rental income is tax-free within the SSAS. Capital gains on disposal are also exempt from CGT.
What is an SSAS?
A Small Self-Administered Scheme (SSAS) is an occupational pension scheme typically set up by a company for its directors. Unlike a SIPP, which is a personal pension, an SSAS is a trust-based scheme where the members are also the trustees, giving them direct control over investment decisions. SSAS schemes can hold commercial property, make loans to the sponsoring employer, and pool assets from multiple members for larger investments.
SSAS Loanback Rules
- Maximum loan is 50% of the scheme's net assets
- Loan must be repaid within 5 years with equal instalments
- Interest rate must be at least 1% above the average base rate
- Security of at least the value of the loan plus 10% is required
- The loan must be to the sponsoring employer, not individual members
- A first charge on an asset of equivalent value must be provided
Important: This content is for information purposes only and does not constitute financial, tax, or legal advice. SIPP and SSAS property investments carry risk — the value of pension investments can go down as well as up. Always consult a qualified financial adviser before making pension investment decisions.
Explore SSAS Property Finance Options
Whether you're looking at commercial property acquisition or a loanback facility, our specialist team can guide you through the process.
Get SSAS Finance AdviceWritten by Matt Lenzie
Founder, SIPP Property Finance
Board advisor to a SIPP business with over £2.9bn assets under advisory. Former banker and corporate finance partner with experience raising over £300m of equity and debt. Matt specialises in structuring SIPP and SSAS commercial property transactions for UK business owners and investors.
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Visit SSASPropertyFinance.co.uk
Our dedicated SSAS property finance site with specialist tools, guides, and lender access for SSAS trustees and company directors.