CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page).Contracting-outLloyds...
UPDATE: The government published a consultation on employment status on 7 February 2018 seeking views on how to make the employment status rules for...
A Limited Liability Partnership (LLP) is a form of legal vehicle which is incorporated under the provisions of the Limited Liability Partnership Act...
The sample opt-out notice includes the wording set out in Schedule 1 to SI 2010/772 and the statements required by SI 2010/772, reg 9(6)(aa).Notice to...
EXAMPLE 1: In letter offering employmentPension scheme or arrangement: current contribution rate [amount]% of your basic salary by [the Employer] and...
Dear [name]Pension scheme—automatic enrolmentYou have probably read or seen news that the Government has introduced a new law requiring all employers...
Contributed by Peter Westaway of Deloitte LLP and reviewed by Martin Hooper of Barnett WaddinghamCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator...
On a relevant transfer under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, employees retain their...
A corporate transaction such as a share sale or a business sale may involve employees ceasing to be active members of a scheme in the seller's group...
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