SIPP and SSAS taxable property: How to avoid 'onerous' HMRC charges

Clients must have active involvement to ensure compliance with HMRC rules

clock • 5 min read

Caitlin Southall shares her technical knowledge on self-invested pension taxable property rules...

Commercial property is a popular investment option for self-invested personal pension (SIPP) and small self-administered scheme (SSAS) clients, offering significant tax advantages including no capital gains tax when the property is sold, and no income tax for any rental income received. There are likely to be further tax advantages if the clients' company is also the tenant of the pension-owned property, in that the rent payable should be deductible from the trading profits of the business. However, the ability to enjoy these tax advantages on offer is underpinned by adhering to HM ...

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

Chancellor's potential salary sacrifice plan: A 'high risk gamble built on low quality data'

Chancellor's potential salary sacrifice plan: A 'high risk gamble built on low quality data'

Govt reportedly considering introducing a £2,000 salary sacrifice annual cap

Joseph Warne
clock 14 November 2025 • 4 min read
Reeves looking to cap salary sacrifice contributions to £2,000 - reports

Reeves looking to cap salary sacrifice contributions to £2,000 - reports

Chancellor has 'decided against' cutting pension lump-sum withdrawals

Jonathan Stapleton
clock 10 November 2025 • 4 min read
MPs warned against changes to salary sacrifice pensions

MPs warned against changes to salary sacrifice pensions

SPP says scrapping salary sacrifice would lead to reduction in employees’ take home pay

Martin Richmond
clock 07 November 2025 • 4 min read