Early leavers

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Practice notes
This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...
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27th Oct
Practice notes
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...
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27th Oct
Practice notes
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
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27th Oct
Practice notes
The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 27th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 26th Oct
Practice notes
This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...
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22nd Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...
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Produced in partnership with Nick Stones of Pinsent Masons 5th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
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26th Sep
Practice notes
IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...
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26th Sep
Practice notes
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...
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25th Sep
Practice notes
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...
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25th Sep
Practice notes
Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...
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25th Sep

Most recent Early leavers content

Practice notes
Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...
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25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES ONLY IN RELATION TO REGISTERED PENSION SCHEMESThis Practice Note does not cover refunds of contributions paid on the death...
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25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYUnder the preservation legislation, a short service benefit is the pension benefit...
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25th Sep
Practice notes
Statutory minimum increase rates The table below summarises the current statutory minimum increase that occupational pension schemes...
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25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESIn this Practice Note, references to the trustees of a scheme include a manager...
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25th Sep
Q&As
Scope of preservation requirementsThe preservation requirements apply to occupational pension schemes that are funded at least in part by payments...
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28th Sep
Q&As
This Q&A assumes the scheme in question is an occupational pension scheme.No short service refund lump sum optionSince A-day (6 April 2006), trustees...
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28th Sep
Q&As
Once an employer or member has paid contributions into a scheme, they cannot generally get a refund, at least not without triggering the tax penalties...
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28th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESSubject to certain exceptions, legislation requires occupational pension schemes to increase...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct

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