A SIPP permits the holding of a wide variety of assets. These assets include but are not limited to; shares listed on a UK or foreign exchange, unit trusts, investment trusts, commercial property, government securities and some national saving and investment products.

Direct investment into residential property through a SIPP is unlikely, although collective investments such as real estate investment trusts may offer an alternative route without losing the tax advantages associated with a pension.

SIPP providers who allow investors to hold a wider range of assets are usually associated with higher charges. Low-cost SIPP providers are those that focus on fund and share investments and as such are more prominent in the market.