Fee Schedule 2026
Our fee schedule provides a clear breakdown of the costs associated with establishing and administering a SSAS, including charges for investments, property transactions, borrowing and benefit payments. We believe in being transparent about our fees, so advisers and their clients can understand the costs involved from the outset.
Initial
| Item | Fee |
|---|---|
| Setting up a new scheme | £1,078 plus VAT |
| Taking over an existing scheme | No charge |
| UK transfer of pension policies | £147 plus VAT per policy |
Annual
| Item | Fee |
|---|---|
| For the scheme | £1,121 plus VAT* |
| Per member | £181 plus VAT |
Preparation of annual scheme summary and submission of The Pensions Regulator & HMRC pension scheme returns as required.
Schemes invested in:
| Item | Fee |
|---|---|
| Cash only | £153 plus VAT |
| Cash plus one investment | £258 plus VAT |
| All other schemes | £368 plus VAT |
Investment fees
Loans to sponsoring employer:
| Item | Fee |
|---|---|
| Initial | £845 plus VAT |
| Annual | £224 plus VAT per loan |
Loans to other parties:
| Item | Fee |
|---|---|
| Initial | £584 plus VAT |
| Annual | £224 plus VAT per loan |
| Annual syndicated loan fee | £224 plus VAT |
Property transaction:
| Item | Fee |
|---|---|
| Purchace | £584 plus VAT |
| Sale | £584 plus VAT |
| Annual | £224 plus VAT per property |
Borrowing:
| Item | Fee |
|---|---|
| Initial | £845 plus VAT |
| Annual | £224 plus VAT per borrowing |
Private equity, hedge funds and other directly held investments:
| Item | Fee |
|---|---|
| Purchase | £584 plus VAT |
| Annual | £224 plus VAT per holding |
Benefit drawing
| Item | Fee |
|---|---|
| Tax-free lump sum | £147 plus VAT per payment |
| Annual pension payment | £147 plus VAT per year |
| Monthly pension payment | £361 plus VAT per year |
| Capped drawdown review | £433 plus VAT per year |
| Death benefit allocation | £374 plus VAT per year |
| Death benefit lump sum | £147 plus VAT per payment |
Contributions
| Item | Fee |
|---|---|
| Company contribution | No charge |
Relief at source for personal contributions:
| Item | Fee |
|---|---|
| Annual return | £445 plus VAT per year |
| Interim reclaim | £224 plus VAT per claim |
Regulatory
| Item | Fee |
|---|---|
| HMRC event report | £153 plus VAT per report |
| Self assessment tax return for pension scheme | £224 plus VAT per return |
| Provision of Legal Entity Identifier (LEI) | £153 plus VAT |
| Termination deed | £445 plus VAT |
Pension sharing
| Item | Fee |
|---|---|
| Provision of information | £224 plus VAT |
| Pension sharing order implementation | £147 plus VAT |
Fees are reviewed in light of inflation. Our annual fees are invoiced in advance. All other charges will be invoiced upon completion of works performed. Additional charges may apply for clients with specialist requirements. We will discuss these with you in advance.
*Our annual scheme fee of £1,121 plus VAT is based on our invoices being settled by Direct Debit. Payment by any other method would increase the annual scheme fee to £1,253 plus VAT.
Day Cooper Day Ltd is a company registered in England under registered number 08956319, with its registered address at 53-55 Scrutton Street, London, EC2A 4PJ.
