We have received a lot of enquiries about whether it is possible to suspend or reduce loan repayments or rental payments to SSASs until business conditions improve. The standard HMRC guidance has recently been supplemented with some additional feedback and our current understanding and approach is as follows: ·         The duty of the pension Scheme Administrator and Trustees is to act in the best interests of the pension scheme members - even where the members are the same as the company directors. ·         Any decisions made must therefore follow this principle.