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A Self-Invested Personal Pension (SIPP) is the name given to the type of UK government-approved personal pension scheme, which allows individuals to make their own investment decisions from the full range of investments approved by HM Revenue and Customs (HMRC). SIPPs are a type of Personal Pension Plan. Another subset of this type of pension is the Stakeholder Pension Plan. SIPPs, in common with personal pension schemes, are tax "wrappers", allowing tax rebates on contributions in exchange for limits on accessibility. The HMRC rules allow for a greater range of investments to be held than Personal Pension Plans, notably equities and property. Rules for contributions, benefit withdrawal etc. are the same as for other personal pension schemes. ==Investment choice== Investors may make choices about what assets are bought, leased or sold, and decide when those assets are acquired or disposed of, subject to the agreement of the SIPP trustees (usually the SIPP provider). All assets are permitted by HMRC, however some will be subject to tax charges. The assets that are ''not'' subject to a tax charge are: 〔 (【引用サイトリンク】 publisher = Her Majesty's Revenue and Customs (HMRC) ) 〕 * Stocks and shares listed on a recognised exchange * Futures and options traded on recognised futures exchange * Validated carbon credits (VCS & Gold standard) * Authorised UK unit trusts and open-ended investment companies and other UCITS funds * Unauthorised unit trusts that do not invest in residential property * Unlisted Shares * Investment trusts subject to FCA regulation * Unitised insurance funds from EU insurers and IPAs * Deposits and deposit interests * Commercial property (inc. hotel rooms) * Ground rents (as long as they do not contain any element of residential property) * Traded endowments policies * Derivatives products such as a Contract for difference (CFD) * Gold bullion, which is specifically allowed for in legislation 〔HMRC Pension Schemes Manual (http://www.hmrc.gov.uk/pensionschemes)〕 Investments currently permitted by primary legislation but subsequently made subject to heavy tax penalties (and therefore typically not allowed by SIPP providers) include: 〔 * Any item of tangible moveable property (whose market value does not exceed £6,000) – subject to further conditions on use of property * "Exotic" assets like vintage cars, wine, stamps, and art * Residential property 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Self-invested personal pension」の詳細全文を読む スポンサード リンク
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