TLPI

Is it Safe for me to Refer Clients to a SSAS?

This is the question we hear most from accountants. The short answer is yes — with no special authorisation required. Here is the full regulatory picture.

James ThorntonSSAS Specialist, 15 years experience

Yes — accountants can safely refer clients to a SSAS administrator

Four key reasons why this is a straightforward, low-risk referral for any UK accountant.

HMRC Regulated, Not FCA

SSAS is registered with HMRC under the Finance Act 2004 and overseen by TPR — not an FCA-regulated product. No FCA authorisation needed to refer.

Not Financial Advice

Referring a client to a SSAS administrator is an introduction, not regulated financial advice. Confirmed by FCA Perimeter Guidance (PERG) and Article 89 of the RAO.

Disclosure Template Provided

TLPI provides a pre-drafted disclosure letter that meets ICAEW and ACCA requirements. You give it to your client before they engage with TLPI.

ICAEW & ACCA Compliant

Neither professional body prohibits accountants from introducing clients to SSAS administrators. Referral fees are permitted provided the client is informed.

Point 1: SSAS is Regulated by HMRC, Not the FCA

The Financial Conduct Authority (FCA) regulates financial advice and the distribution of regulated financial products under FSMA 2000. SSAS pensions are not regulated investment products under FSMA.

A SSAS is an occupational pension scheme registered with HMRC under Part 4 of the Finance Act 2004 and overseen by The Pensions Regulator (TPR). HMRC registration — not FCA authorisation — is the relevant regulatory gateway.

This means that introducing a director client to a SSAS administrator sits entirely outside the FCA perimeter. No FCA authorisation, no FCA notification, no FCA risk.

Regulatory Position — Key Facts

Regulatory bodyHMRC + The Pensions Regulator
LegislationFinance Act 2004, Part 4
FCA authorisation required?No
FCA-regulated product?No
Referral = financial advice?No (per PERG / Article 89 RAO)

Point 2: Making a Referral is Not Financial Advice

The FCA Perimeter Guidance Manual (PERG) defines regulated advice as advice on a specific investment that is a designated investment. Occupational pension schemes such as SSAS are not designated investments under Article 89 of the Regulated Activities Order.

Therefore, recommending that a client considers a SSAS — or introducing them to a SSAS administrator — does not constitute regulated financial advice and does not require FCA authorisation.

This position is consistent with guidance from both ICAEW and ACCA. The key boundary: do not advise on the specific terms, contribution levels, or investment strategy of the pension — that is the role of the scheme administrator.

ICAEW and ACCA Guidance

Neither ICAEW nor ACCA prohibits accountants from receiving referral fees, provided the arrangements are transparent. ICAEW's Code of Ethics (Section 240, referring to the IESBA Code) permits referral fees where the client is informed. ACCA's Rule 2 (Independence and Objectivity) similarly permits referral fee arrangements provided disclosure is made. TLPI provides a pre-drafted disclosure letter to ensure you remain compliant with both sets of requirements.

Point 3: Your Disclosure Obligations

Under ICAEW ethical standards and ACCA Rule 2, you must disclose to your client: (1) that you receive a referral fee, (2) the amount — £500 per converted client, (3) the nature of the relationship between you and TLPI.

TLPI provides a pre-drafted disclosure letter template that meets both ICAEW and ACCA requirements. Available to all registered partners.

Point 4: How TLPI Protects You — Step by Step

TLPI's referral process is designed to keep the accountant's role clearly within the introduction/referral boundary at every stage.

You Make the Introduction

You introduce your client to TLPI. That is the full extent of your involvement — we take it from there.

TLPI Provides All Advice

All advice on SSAS structure, contributions, and investments is given by TLPI specialists — not you. Your role stays within the introduction boundary.

Written Referral Agreement

We provide a written referral agreement confirming the terms, the fee, and the nature of the arrangement — protecting you in writing.

Client Gets Engagement Letter

The client receives a compliant engagement letter from TLPI before any fees are committed — full transparency for your client.

Fee Paid on SSAS Establishment

You receive the £500 referral fee only after the client's SSAS is established — no fee for an introduction that does not proceed.

Get the Disclosure Template

TLPI provides a pre-drafted accountant disclosure letter template to every registered partner. It is written to satisfy ICAEW and ACCA disclosure requirements.

You sign this letter and give it to your client before they engage with TLPI. The template takes under 5 minutes to personalise — and ensures you are fully covered under professional ethics requirements.

The disclosure template is available immediately on registration — no waiting, no vetting process before access. Register as a partner →

Register to access the disclosure template and referral agreement

Registration takes under 2 minutes. You receive immediate access to the disclosure letter template, the referral agreement, and the secure client referral portal.

Register as a Partner

How the Referral Process Works

From introduction to fee paid — a simple 5-step process.

Step 1

You Submit a Referral

Register as a partner and submit your client’s details via the secure portal. Takes under 2 minutes.

Step 2

TLPI Contacts the Client

Our SSAS specialists reach out within 1 business day to explain the benefits. You don’t need to do anything else.

Step 3

SSAS is Established

TLPI handles scheme set-up and HMRC registration. The client’s SSAS is fully established and operational.

Step 4

You Receive Your Referral Fee

Once the SSAS is set up and active, TLPI pays your referral fee. Fee is paid on scheme establishment, not on referral.

Step 5

Your Client Saves Tax

The director benefits from corporation tax relief, CGT exemption, and the ability to hold their business premises in their pension.

Ready to help your clients?

Join accountants helping director clients access a pension most accountants don't know about.

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