RPSM07400020 - Employer Pages: Investments: What can a registered pension scheme invest in?

What investments can a registered pension scheme make?

There are few restrictions in tax legislation on the type of investments that a registered pension scheme can make provided that they are made for commercial reasons. The scheme administrator would have to be prepared to make the investment; this decision can depend on:

• the rules of your scheme
• whether the scheme is fully insured and may only invest in the insurer’s own tax approved pension funds
• commercial decisions made by the people who run the scheme (usually the trustees or administrator)
• directives from the European Union
• certain tax rules which are covered in the following pages
• other Government laws and Regulations.
• whether the proposed investment would be taxable property

If you want to find out more about any of these, contact the administrator of your pension scheme. They are ultimately responsible for any investment decisions made by the scheme.