Employer Contributions

Can my employer make contributions?

Yes. There is no limit on the amount your employer can pay into your SIPP, although contributions in excess of the annual allowance may be subject to a charge. These contributions should be allowable for corporation tax relief if your employer's Inspector of Taxes is satisfied that they are 'wholly and exclusively' for business purposes.

No personal tax liability

You will have no personal tax liability on any contribution made by your employer. Furthermore, your employer will receive corporation tax relief. Neither you nor your employer would pay any National Insurance in respect of an employer’s contribution. Current tax rates and reliefs and the tax treatment of pensions may change.

How can I invest?
There are a number of ways you can invest in your SIPP:

Transfer your existing pension benefits

Make contributions yourself

Transfer shares from a company share scheme