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Practice notes
Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes
The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes
Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes
Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent Pensions bodies content

Practice notes
Key pensions offencesProsecution by the Pension Regulator (TPR)There are several criminal offences that a person could be charged with when executing...
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Produced in partnership with Will Glover of 3 Temple Gardens and Angharad Hughes of 3 Temple Gardens 6th Sep
Practice notes
Conducting investigations into pensions crimeInitial considerations in TPR investigationsIn its role as the UK regulator for work-based pension...
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Produced in partnership with Will Glover of 3 Temple Gardens and Angharad Hughes of 3 Temple Gardens 3rd Sep
Practice notes
Powers of the Pensions Regulator (TPR) to enforce pensions offencesBasis of the Pension Regulator powers to investigate and prosecute pensions...
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Produced in partnership with Will Glover of 3 Temple Gardens and Angharad Hughes of 3 Temple Gardens 3rd Sep
Practice notes
The Pension Protection Fund—an introductionTHIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMESCORONAVIRUS (COVID-19)...
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3rd Sep
Practice notes
The Pension Protection Fund—reducing the risk-based levyCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain...
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Produced in partnership with Squire Patton Boggs and Elizabeth Graham of Walker Morris LLP 3rd Sep
Practice notes
The Pension Protection Fund—the pension protection levyCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 3rd Sep
Practice notes
Enforceability of contribution notices and financial support directions overseasFORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for Work...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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20th Aug
Practice notes
How are Contribution Notices and Financial Support Directions treated under the priority order of payments in insolvency?The implications of...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers and Thomas Robinson of Wilberforce Chambers 18th Aug
Practice notes
Contribution notices in practice—the Bonas caseNote: this Practice Note only applies to defined benefit occupational pension schemes.FactsMichel Van...
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15th Aug
Practice notes
How to challenge a Pensions Regulator's determination—the Upper TribunalWhere the Pensions Regulator or the Pensions Regulator's Determinations Panel...
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15th Aug
Practice notes
The Pension Protection Fund—what are the admissible rules of a scheme?CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to...
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Produced in partnership with Squire Patton Boggs and Catherine Lonergan of Eversheds Sutherland (International) LLP 15th Aug
Practice notes
The role of the Pensions Regulator in respect of public sector schemesThe Pensions Regulator is the statutory body that regulates occupational pension...
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Produced in partnership with David Gallagher of Fieldfisher 15th Aug
Practice notes
Contribution notices (CNs)FORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for Work and Pensions (DWP) published a response to its...
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15th Aug
Practice notes
Restoration ordersTHIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe Pensions Regulator's moral hazard powersThe...
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15th Aug
Practice notes
The Pensions Regulator’s Determinations PanelWhat is the Determinations Panel?The Determinations Panel of the Pensions Regulator (the Panel) is a...
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Produced in partnership with Thomas Robinson of Wilberforce Chambers 15th Aug
Practice notes
The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...
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Produced in partnership with Weil Gotshal & Manges and Joanne Etherton of Client Earth 15th Aug
Practice notes
Winding up an occupational pension scheme—the Pensions Regulator’s powersThe Pensions Regulator has a number of powers under the Pensions Act 1995 (PA...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Issuing a contribution notice or financial support direction—procedureFORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for Work and Pensions...
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15th Aug
Practice notes
Moral hazard—themes from the cases of the Pensions RegulatorWhat are the moral hazard powers?Broadly, the Pensions Regulator’s moral hazard powers...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug

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