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A Small Self-Administered Scheme (SSAS) is an occupational pension available to directors and shareholders of UK limited companies. There is no minimum fund size and no upper age limit. The key requirement is that a UK limited company acts as the sponsoring employer for the scheme.
Most company directors qualify. The four criteria that determine eligibility are straightforward:
You are a UK company directorYou are a director or shareholder of a UK limited company, whether trading or holding.
Your company can sponsor the schemeYour limited company will act as the sponsoring employer and can make contributions to the SSAS.
You want control of your pensionYou want to choose how your pension is invested, including property, loans back to your business, and other permitted assets.
You can include family membersFamily members employed by the company can join the same SSAS, pooling contributions for greater investment power.