Pension Taxation on SSAS

[CBIE]

Hi,

I'm resident outside of the UK (and intend to be for the rest of my life) and have been seeking advice on setting up a Small Self-Administered pension scheme for investing in UK property.

I have been told that the investment powers of a SSAS are much wider if UK tax relief hasn't/isn't being claimed eg can invest in residential property. This sounds plausible but can't find much info to verify the position other than a small reference to it in the pension tax manual which states:

"An unauthorised payment will arise when an investment-regulated pension scheme uses funds to acquire, improve, convert or adapt taxable property. This is designed to remove the tax relief granted on those funds when they are invested in taxable property.

If taxable property is gifted to the scheme no acquisition tax charges apply. This is because there has been no tax relief given in relation to that acquisition. If however the gift is treated as a tax relieved contribution that amount will incur acquisition tax charges."

Does anybody have any experience of this area?

Thanks,

CB