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Horizon Choice Pension Plan


This Plan is designed for Guernsey residents who wish to save for retirement and/or draw benefit through a cost effective multi‑member retirement annuity trust scheme.

This scheme is approved under section 157A of the Income Tax (Guernsey Law) 1975, as amended, thus allowing contributions to receive tax relief in Guernsey in line with the parameters as set out by Guernsey Income Tax. Benefits will be taxed in accordance with an individual’s income tax coding and personal allowances.

As a multi‑member scheme with one master Trust Deed, a “Member‘s Fund” is established for each “Member” and is segregated from other Members’ assets and held for the benefit of the designated Member only.

The Horizon Choice Pension Plan is open to anyone over 18 years of age and normally under the age of 75 years who is a Bailiwick of Guernsey resident on establishment.

Even though the Horizon Choice Pension Plan is a multi‑member approved scheme it has been designed in such a way that it can offer you most of the features available within a Retirement Annuity Trust Scheme. You however only pay for the features that you choose to use. Therefore the costs may be reduced and you are provided with an element of control over the running costs. This result’s in “choice” a tailor made pension scheme for which you only pay for the services you use.

Flexibility & Choice

The investment structure is flexible with standard asset classes normally via a discretionary investment manager or investment platforms or insurance wrappers. Non‑standard asset classes such as resident or commercial properties are not available within this Plan. If you are interested in investing via non‑standard assets please revert to our Bespoke offering for further details.

Retirement benefits may commence at any time between age 50 and 75 years, therefore providing you flexibility as to when to commence retirement.

The scheme is designed to facilitate both the collection of regular and/or ad‑hoc contributions and consolidate existing pension into a single arrangement. Actual commencement and establishment size will depend on your circumstances and proposed contribution / transfer in levels. Alternatively for smaller arrangements an applicant may wish to consider the Horizon Guernsey Pension Plan

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