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SSAS update

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Video - Podcast
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Pensions & benefits Pensions tax Policy & regulation
Patrick Moriarty Associate Consultant
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Recent regulatory and legal developments for trustees of small self-administered pension schemes

Our latest update covers our view of recent regulatory and legal developments for trustees of small self-administered pension schemes (SSAS).

In this update we look at:

  • Unused pension funds in scope for inheritance tax (IHT) 
  • Why a 'SSAS' with LCP?
  • Regulatory reporting requirements 2024/25 

Speak to our experts Peter Clarke or Patrick Moriarty for more information.

SSAS update - November 2025

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Read the previous version of the update

SSAS update - December 2024

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