This text provides practical advice and guidance on the legislation and rules relating to small self-administered pensions schemes (SSAS), self-invested personal pension schemes (SIPPS) and funded unapproved retirement benefit schemes (FURBS). It explains the benefits and tax advantages of the three types of pension scheme often used for directors and high net worth earners, and covers the legislation and guidelines governing these schemes, as well as: documentation, benefits, investments, funding, and auditing and accounting.