If you are self-employed, consider building an accessible emergency fund and setting aside money for income tax and other business bills before investing. A pension may offer tax advantages and can be an important part of long-term planning, but access, contribution rules and tax treatment depend on your circumstances and the current rules. Other investments may provide more flexibility, but their value can fall and they may have tax and fee implications. Review your income, business needs, time frame and tolerance for loss, and check the latest information with Revenue or a regulated financial adviser.