Ask the Experts: A self-invested personal pension is invested in taxable property. What are the tax charges & subsequent rates & who is liable for each individual tax charge?

clock

Question: A self-invested personal pension is invested in taxable property. What are the tax charges & subsequent rates & who is liable for each individual tax charge?

To view a full list of responses, click here. To pose your own question to our experts, click here Andy Zanelli: Where an ‘investment-regulated pension scheme' holds an interest in ‘taxable property', whether directly or indirectly, the following tax charges will arise based on the value placed on the unauthorised payment. The value being 100% of the value of the property if held directly by the scheme or, if held indirectly, the percentage would be adjusted to take into account the fact that only a part of the interest in the taxable property is held by the investment-regulated pens...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

More on Pensions

Pensions gender gap: A low-profile injustice that deserves more attention

Pensions gender gap: A low-profile injustice that deserves more attention

'Pensions are one of the few financial products where time is the single biggest driver of outcome'

Jessica Cook
clock 24 August 2026 • 4 min read
Advisers place focus on retirement support as providers lack 'meaningful' engagement

Advisers place focus on retirement support as providers lack 'meaningful' engagement

People’s Pension poll shows 54% of IFAs say providers struggle to create ‘meaningful’ engagement

Martin Richmond
clock 19 August 2026 • 3 min read
Pensioner poverty has risen for more than a decade, warns LCP

Pensioner poverty has risen for more than a decade, warns LCP

Single and divorced pensioners most affected and should be focus for future policy

Alex Levy
clock 18 August 2026 • 4 min read