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With effect from the same date, the two above regulations were consequently repealed.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