Home Knowledge Hub Your guide to SSAS planning Guide Your guide to SSAS planning By Nick Parkes Financial planning 3rd August 2026 Download Your Guide to SSAS Planning Self-Invested Small Self-Administered Schemes (SSASs) have long been valued by business owners and families for their flexibility, allowing members to invest in commercial property, support succession planning and build wealth across generations. However, with increasing focus on the evolving Inheritance Tax (IHT) environment, trustees, solicitors and business owners are facing new questions. The challenge is no longer just about understanding potential tax liabilities. It’s about ensuring that trustees have the clarity, governance and liquidity needed to deliver member wishes when the time comes. Our latest guide, “SSAS Planning in a Changing IHT Environment”, explores some of the key considerations, including: The practical impact of member death on SSAS arrangements Managing liquidity where schemes hold illiquid assets such as commercial property or private company investments Reviewing trustee governance and decision-making processes The role of letters of wishes and death benefit nominations Opportunities for intergenerational wealth and succession planning Why regular strategic reviews are becoming increasingly important For many families and business owners, a SSAS remains a powerful planning tool. But changing legislation and evolving estate planning needs mean that now is the ideal time to review whether existing arrangements remain fit for purpose. The guide provides valuable insights for solicitors, trustees, accountants and business owners looking to help clients navigate these challenges with confidence. Download the guide today and discover how proactive planning can help ensure SSAS arrangements continue to support both family and business objectives in a changing tax environment. Important Note The information contained within this page is subject to the UK regulatory regime and is therefore primarily targeted at consumers based in the UK. This article is distributed for educational purposes only. This communication does not constitute financial advice. Individuals must not rely on this information to make a financial or investment decision. Before making any decision, we recommend you consult your financial planner to take into account your particular investment objectives, financial situation and individual needs. The opinions stated in this document are those of the author and do not necessarily represent the view of Progeny and should not be relied upon to make a financial decision. Information contained herein has been obtained from sources believed to be reliable but is not guaranteed. Any links to third party websites provided are for convenience only. We do not control, endorse, or guarantee the content, accuracy, or availability of these external sites. Users access these links at their own risk. FAQs What is a SSAS? A Self-Invested Small Self-Administered Scheme (SSAS) is an occupational pension scheme typically used by business owners, directors and family members. It offers significant flexibility over investment decisions, including commercial property and certain business-related investments. How could Inheritance Tax changes affect a SSAS? Changes to the Inheritance Tax landscape are prompting many business owners and families to review their pension arrangements. While tax implications are important, trustees should also consider liquidity, death benefit planning and how beneficiaries may access funds following a member’s death. How often should a SSAS be reviewed? A SSAS should be reviewed regularly, particularly following major life events, changes in business ownership, retirement planning decisions or developments in pension and tax legislation. Speak to your local expert Get in touch Share Link copied