RPSM07400050 - Employer Pages: Investments: Can an employer use a property owned by the registered pension scheme?

Can an employer use a property owned by the registered pension scheme?

An employer/member’s business could rent a property owned by their pension scheme and would have to pay the commercial rent due on the property to the scheme. Failure to pay the commercial amount of rent for the property would lead to an unauthorised payment tax charge on an amount equivalent to the shortfall.