  Self-Invested Personal Pension (SIPP) Small Self-Administered Schemes (SSAS) Services for Professional Advisers |
SSAS FAQs Why does my SSAS need pension scheme accounts every year? The Trust Deed states that the Trustees must arrange for accounts to be prepared. Furthermore, under the Pensions Act 1995, the Trustees are obliged to keep records of payments into and out of the scheme. Such accounts do not need to be audited however. Why do you need to know about my other pension arrangements to complete an Actuarial Valuation Report? Under the current HM Revenue & Customs occupational scheme rules, all previous pension arrangements, need to be taken into account by our Actuaries, in order to calculate maximum future pension contributions. |