Technical
Our technical section provides online support for the more complicated areas of self investment. The topics covered are as follows:
At a glance
Some basic information regarding contribution limits, the Annual Allowance, the Lifetime Allowance and the tax charges applicable for certain payments made out of a registered pension scheme.
Contributions
A detailed guide looking at issues surrounding an individual's limits, tax relief, in-specie contributions and Protected-Rights rebates.
Property
Information regarding property investment, both in the UK and overseas, borrowings, long leaseholds and joint ownership.
Loans
A complete outline of the requirements for making loans from a SSAS or a SIPP.
Unquoted Shares
Guidance surrounding the purchase of unquoted equities and the maximum permitted holdings.
Exotic and Esoteric Investments
A look at exotic and esoteric investments with details of our requirements for accepting such investments.
How to Make an Investment with IPS
Details of permitted and non-permitted investments together with a concise guideline for taking out certain investments.
Retirement
Information regarding the options available at retirement looking at Pension Commencement Lump Sum, Unsecured Pension, Phased Retirement, Alternatively Secured Pension and Scheme Pension.
Death
A breakdown of benefits payable on death before retirement, after retirement and after age 77.
We hope that the information contained within these pages is useful. However, if you cannot find your answer here, please contact us for further assistance.