What is Pension Led Funding and How Does It Work?

What is Pension Led Funding and How Does It Work?

Pension Led Funding (PLF) is a unique mechanism that allows business owners to use their pension funds to provide finance to their own business, therefore reducing reliance on banks and removing pressures imposed by external lenders with the interest charged going back to the owner’s pension fund and not being lost to the lender.

PLF involves setting up a specific type of pension scheme, known as Small Self-Administered Scheme (SSAS) that has several unique features that other types of pension scheme don’t. These include the ability to make loans to businesses and enter into other types of transaction such as the purchase or shares or assets from the business.

The process of setting-up a PLF arrangement works as follow:

1. The Company establishes a SSAS for the benefit of its director/s which is individually registered with HMRC.

2. The SSAS is funded either by way of contribution from the Company, transfer of existing pension funds accrued elsewhere or both.

3. The trustees of the SSAS make investment decisions about how the scheme is invested i.e. loans are made to the Company.

The Company then repays the loan to the SSAS over its term with the benefit of a corporation tax deduction on the interest payment and the interest received in the SSAS tax-free for the benefit of the owners.

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