SSAS Literature
General
Application Forms (new schemes and takeovers)
- SSAS Establishment Application (printer friendly version here)
- SSAS Takeover Application (printer friendly version here)
- Standing Order Mandate
Loans
- SSAS Loan Application (printer friendly version here)
Property
- SSAS New Property Questionnaire (printer friendly version here)
- SSAS Property Questionnaire (for scheme takeovers) (printer friendly version here)
Investments
- Cater Allen Scheme Bank Account Application (further information here)
- Unquoted Shares Flowchart
- Unquoted Shares Application
Miscellaneous
- SSAS Transfer In form (printer friendly version here)
- SSAS Transfer Out form
- SSAS Flexible Drawdown application
Case Studies (for professional adviser use only)
- Adviser Case Study 1 (loan to employer)
- Adviser Case Study 2 (scheme buys building from employer)
- Adviser Case Study 3 (scheme takeover)
Pension News
Further reduction in Income Drawdown limits
Tue, 20 Sep 2011 10:13:25 GMT
The gilt yield (used to calculate the maximum income for Capped Drawdown) for September 2011 is at an all time low, meaning that maximum income for new Capped Drawdown cases in October will be squeezed even further. The effect of the new income limits introduced in April 2011, together with historically low gilt yields means that maximum income is around 30% lower now, compared to March 2011 (for a male aged 65).
Fixed Protection
Sun, 14 Aug 2011 11:27:58 GMT
Following confirmation in the Finance Act the Lifetime Allowance is due to reduce from £1.8m to £1.5m for any benefit crystallisations after 6th April 2012. It is however possible to apply for protection to maintain the lifetime allowance at £1.8m and HMRC have now made the application forms available at http://www.hmrc.gov.uk/pensionschemes/apss227.pdf
Beware new tax penalties
Sat, 9 April 2011 14:52:29 GMT
A subtle change in the self assessment tax penalty regime may have expensive consequences for Small Self Administered Pension Schemes.
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InvestAcc Pension Administration Limited is registered in England and Wales. Company number 7118349. Authorised and regulated by the Financial Services Authority.
Note InvestAcc Pension Administration Limited does not provide financial advice.
