Disclosure requirements

The 2013 Disclosure Regulations

With effect from 6 April 2014, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734 (the 2013 Disclosure Regulations) consolidated the disclosure requirements previously contained in the following regulations into a single set of regulations which prescribe the information requirements applicable to trustees or managers of occupational pension schemes and personal pension schemes:

  1. the Occupational Pension Schemes (Disclosure of Information) Regulations 1996, SI 1996/1655, and

  2. the Personal Pension Schemes (Disclosure of Information) Regulations 1987, SI 1987/1110

With effect from the same date, the two above regulations were consequently repealed.

For information on the disclosure requirements applicable to occupational and personal pension schemes before 6 April 2014, see:

  1. Practice Note: Occupational pension schemes—disclosure requirements before 6 April 2014 [Archived]

  2. Practice Note: Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

  3. Practice Note: Winding up an occupational pension scheme—statutory disclosure before 6 April 2014, reporting and record-keeping requirements [Archived]

  4. Checklist: Disclosure of information to scheme members before 6 April 2014—checklist [Archived]

  5. Checklist: Basic scheme information before 6 April 2014—checklist [Archived]

Key changes

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Powered by Lexis+®
Latest Pensions News

Minister for Pensions hosts roundtable on ‘Pound for Pound’ initiative in shift from cost to Value for Money

The Minister for Pensions, Torsten Bell MP, has hosted a roundtable with regulators and leading pension providers to support a joined-up approach to Value for Money (VFM) in pensions. The event marked the first public discussion of the ‘Pound for Pound’ (‘£4£’) initiative, aimed at shifting the UK market from cost-based comparisons to broader value-based metrics, shifting market conversations away from cost towards value. This shift is essential for the success of the government’s proposed approach set out in the Pension Schemes Bill 2025. Insights from Australia’s superannuation system were central to the session, highlighting how clear benchmarking, transparency and regulatory oversight have transformed both member outcomes and the understanding of value in Australia. Intended to inform the impending regulatory consultation on VFM metrics, the superannuation system formed a key reference point as the discussion explored how lessons from Australia and insights from providers could shape regulatory thinking and support the development of the Pension Schemes Bill. Roundtable participants including the Department for Work and Pension, the Financial Conduct Authority, Pensions UK and a number of the Mansion House Accord signatories, agreed that now is the time for government, regulators and industry to collaborate in shaping and embedding a robust, fit-for-purpose VFM regime.

View Pensions by content type :

Popular documents