RPSM07200040 - Member Pages: Investments: Can I sell an asset to my pension scheme?

Can I sell an asset that I own to my pension scheme?

Providing that the investment is acceptable in accordance with RPSM07200010 and the scheme administrator/trustees accept the investment, a member may sell an asset that they own to his or her pension scheme. Any such transaction must be done on an arms-length commercial basis, or a tax charge may arise.

If you sell an asset to your registered pension scheme you may be liable to pay Capital Gains Tax on the sale. You should declare any capital gain on your Self-Assessment Tax Return.

You should read leaflet CGT1 for more information on capital gains.