telephone Mattioli Woods 02890376970028 9693 1260
Mattioli Woods -let your business grow

Listed and unlisted shares

Listed Shares

It is permissible for a SSAS to invest in the shares of any company listed on a recognised stock exchange – e.g. FTSE, NASDAQ, ISEQ etc.
Shares listed on the Alternative Investment Market (AIM) are also permissible.

Unlisted Shares

In theory it is also permissible for a SSAS to invest in the shares of a private company. This can include the company which sponsors the SSAS (i.e. the establishing employer) however the maximum amount of investment is restricted to less than 5% of the net scheme assets – which rules out any significant level of investment for most schemes.

There are very strict rules surrounding this type of private company investment through shares and in practice it can be quite difficult to achieve as there are additional complex rules around investment in what HMRC deem to be ‘taxable property’ which can include some of the tangible assets of a company (i.e. plant, machinery, cars etc.) which may be taxable if owned by a SSAS, in certain circumstances.

ssas specialist pension northern ireland

<< Back to What is a SSAS?


Northern Ireland’s only independent firm of dedicated SSAS consultants offering business owners bespoke retirement solutions.

tel 02890376970 028 9693 1260

fax ssas 028 9693 1261


Mattioli Woods
6th floor
River House
48-60 High St

email ssas

connect with Mattioli Woods on linked in Mattioli Woods