Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]
Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

The following Pensions guidance note provides comprehensive and up to date legal information covering:

  • Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]
  • Scope of the 1987 Personal Disclosure Regulations
  • Excluded persons
  • Information on the constitution of the scheme
  • Basic scheme information
  • Benefit statements
  • Annual reports
  • On retirement
  • On death of member or beneficiary
  • On scheme winding-up
  • more

THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES

This Practice Note looks at the disclosure requirements that were applicable to trustees (or managers) of personal pension schemes before 6 April 2014 under the Personal Pension Schemes (Disclosure of Information) Regulations 1987, SI 1987/1110. Those regulations were repealed with effect from 6 April 2014 and are therefore no longer applicable. In this Practice Note, any reference to 'trustees' includes, in the context of a contract-based personal pension scheme, the managers of the scheme.

For information on disclosure requirements applicable to occupational pension schemes before 6 April 2014 under the Occupational Pension Schemes (Disclosure of Information) Regulations 1996, SI 1996/1655, see Practice Note: Occupational pension schemes—disclosure requirements before 6 April 2014.

With effect from 6 April 2014, the disclosure requirements applicable to occupational and personal pension schemes were consolidated and harmonised into one set of regulations, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734. For information on the disclosure regime applicable from 6 April 2014, see Practice Note: Disclosure requirements applicable to occupational and personal pension schemes after 5 April 2014.

For information on the disclosure requirements applicable outside of the disclosure regulations mentioned above, see Practice Note: Event-specific disclosure requirements for occupational and personal pension schemes.

Scope of the 1987 Personal Disclosure Regulations

The main disclosure