Both our SIPP and SSAS schemes can make loans as investments but we will carry out relevant due diligence and restrictions may apply in certain circumstances.

SIPP and SSAS schemes can make loans to unconnected unquoted UK companies but loans to members (or those connected to members) are not permitted other than a loan by a SSAS to a sponsoring employer.

Loans will only be acceptable if they are genuine investments of a pension scheme and are made on commercial terms. We will require a minimum of 3 years' positive trading accounts if the loan is to an unconnected UK limited trading company and is not secured by a first charge on property of sufficient value.

Find out more information on the treatment of loans within a SIPP or SSAS.