SIPP & SSAS Pension Property Investment

Our Self-Invested Personal Pension (SIPP) and Small Self-Administered Scheme (SSAS) Pension Property legal team is one of the most experienced in the South West.

Our experience is built on many years of involvement in some of the most complex pension property transactions – from joint ownership re-finance to structuring mixed use property purchases.

Expert legal advice for SIPP & SSAS Pension Property Investment

When you decide to use your SIPP or SSAS to purchase commercial property your primary objectives are to achieve a combination of:

• Tax efficiency
• Control; and
• Long-term wealth planning.

It’s a significant decision and can be a complex process.

It’s your investment – for your future. We pride ourselves on a transparent approach. Clients benefit from clear, straightforward communication on progress, costs and key considerations throughout the transaction enabling informed decision-making at every stage.

With extensive experience across a wide range of matters, the team regularly advises on intricate acquisitions, disposals and refinancing within SIPPs and SSASs. This depth of knowledge ensures transactions are handled efficiently, compliantly and with confidence from start to finish.

Specialist lawyers for private investors and professional pension trustees

For private investors we provide a transparent proactive service, guiding you through every step to ensure your commercial property is placed into your SIPP or SSAS as smoothly and stress-free as possible. For professional pension trustees we seek to complement your way of working by offering tailored legal expertise while proactively limiting or where possible, eliminating your scheme-related liabilities.

We can provide you with expert legal support on matters including:

• Purchase of a commercial property into your SIPP or SSAS;
• Sale of a commercial property from your SIPP or SSAS;
• Jointly owning a commercial property with your SIPP or SSAS;
• Dealing with In-Specie transfers;
• Loan back agreements;
• Bank finance;
• Mixed use properties;
• Preparation of management documents such as occupational leases, licence for alterations, licence to assign, licence to underlet, deed of surrender and rent deposit deeds.

Supporting your SIPP and SSAS commercial property transactions

Buying or selling a commercial property within a SIPP or SSAS is broadly similar to a standard commercial property transaction. However, there can be some additional considerations that may slow the process down. These include:

• HMRC pension rules that need to be followed
• Joint ownership arrangements
• If the property includes any residential element
• Whether bank finance is required

Our team is highly proactive, identifying issues early and taking decisive action to keep transactions on track. Combined with a strong problem-solving mindset we are well-equipped to overcome challenges and deliver practical commercial solutions—even in complex or time-sensitive scenarios.

Some complex scenarios we can advise on:

• Mixed-use properties:

If you own a mixed-use property—for example, a high street retail unit with residential accommodation above—you may wish to place it into your SIPP or SSAS. However, holding residential property within a SIPP or SSAS is prohibited under HMRC pension rules and can trigger a punitive tax charge of up to 55%, along with a scheme sanction charge for the scheme administrator. We can structure the arrangement so that only the commercial element of the property is held within the SIPP or SSAS ensuring compliance with regulations.

• Joint Ownership:
  If you’re looking to acquire or transfer commercial property into your SIPP or SSAS but there aren’t sufficient funds available a joint ownership arrangement could be a practical solution. In this case your SIPP or SSAS can purchase a portion of the property with the remaining share owned by you personally or through your company. As your pension fund grows over time it can gradually increase its stake in the property. We can support both the initial joint acquisition and any future adjustments to the ownership split.

• Bank finance for joint ownership transactions: Where a property is jointly owned one or more parties may require bank financing. This can create a complex arrangement as only a single legal charge is typically registered while multiple loan agreements may exist depending on how many parties need funding. We can guide you through this process ensuring that each party’s obligations and liabilities are clearly defined and appropriately ring-fenced

Choosing Stephens Scown means working with a team that combines technical expertise, clarity and a commitment to delivering results.