Development of property
Properties held within a SIPP or a SSAS may need improvements from time to time to keep them up to date or more substantial development work may be conducted to improve their rental/capital value.
Both ongoing maintenance and more substantial work such as structural improvements can be paid for using SIPP/SSAS funds, provided they are of benefit to the SIPP/SSAS in the long run.
It is also possible to acquire planning permission within the SIPP/SSAS both for commercial development, change of use to gain residential planning permission. However, if residential planning permission is obtained, the property must be sold before it is habitable or there will be significant tax charges incurred.