Central government pensions

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Practice notes

Precedents

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Featured Pensions content

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...

The pre A-day pensions tax regime

The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...

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 pension provision:•the basic State pension—this was a...

9th Nov

Practice notes

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...

Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 9th Nov

Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 9th Nov

Practice notes

Pension bulk transfers—beginners’ guide

This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov

Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...

9th Nov

Brexit

Practice notes

Bridging pensions

Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov

Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...

Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Jovana Nedeljkov of Bankside Chambers 9th Nov

Practice notes

How to deal with Beckmann liabilities on a business sale

THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...

9th Nov

Precedents

Execution clause—company—deed

Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...

9th Nov

In-house

Practice notes

How to deal with a section 75 debt—an introduction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...

9th Nov

Practice notes

Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...

9th Nov

Practice notes

Calculating pension loss in employment tribunal claims

Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...

Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 9th Nov

Precedents

Deed of substitution

Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...

Produced in partnership with Blake Morgan LLP 9th Nov

Precedents

Month definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...

9th Nov

Practice notes

Anti-franking

The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...

Produced in partnership with Peter White 9th Nov

Precedents

The employment contract—sample pensions clauses

The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov

Most recent Central government pensions content

Practice notes

The Pre-2015 Teachers’ Pension Scheme

FORTHCOMING DEVELOPMENT 1: Following the Court of Appeal judgment dated December 2018 in the McCloud/Sargeant case [2018] EWCA Civ 2844 that...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 16th Nov

Practice notes

The Post-2015 Teachers’ Pension Scheme

FORTHCOMING DEVELOPMENT 1: Following the Court of Appeal judgment dated December 2018 in the McCloud/Sargeant case [2018] EWCA Civ 2844 that...

16th Nov

Practice notes

Capping public sector exit payments—pensions implications

Following two periods of consultation (the first in 2015 and the second in 2016), the government decided to:•cap the value of public sector exit...

10th Nov

Practice notes

The Post-2015 National Health Service Pension Scheme

CORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the NHS Pension Scheme that would otherwise have an adverse effect on...

Produced in partnership with Paul Carney of Shoosmiths 27th Oct

Practice notes

The Pre-2015 National Health Service Pension Scheme

CORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the NHS Pension Scheme that would otherwise have an adverse effect on...

Produced in partnership with Paul Carney of Shoosmiths and Gary Delderfield of Eversheds Sutherland 27th Oct

Practice notes

The Judicial Pension Scheme 1993 (JUPRA)

FORTHCOMING DEVELOPMENT: On 16 July 2020, three government consultations on proposals for judicial pensions and the judicial mandatory retirement age....

Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 19th Oct

Practice notes

The Judicial Pension Scheme 2015

FORTHCOMING DEVELOPMENT: On 16 July 2020, three government consultations on proposals for judicial pensions and the judicial mandatory retirement age....

Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 19th Oct

Practice notes

The Fee-Paid Judicial Pension Scheme (FPJPS)

FORTHCOMING DEVELOPMENT: The Fee-Paid Judicial Pension Scheme (FPJPS) commenced on 1 April 2017 following the February 2013 decision by the Supreme...

19th Oct

Practice notes

Central government outsourcing—the old Fair Deal and pensions [Archived]

TUPE and pensionsWhere there is a transfer of a public service from central government to a private sector contractor, special protections will...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 13th Oct

Practice notes

The role of the Pensions Regulator in respect of public sector schemes

FORTHCOMING DEVELOPMENT: The Pensions Regulator (TPR) announced that it intends to review its codes of practice over the next year to reflect the...

Produced in partnership with David Gallagher of Fieldfisher 13th Oct

Practice notes

The Pre-2015 Principal Civil Service Pension Scheme

FORTHCOMING DEVELOPMENT: Following the Court of Appeal judgment dated December 2018 in the McCloud/Sargeant case [2018] EWCA Civ 2844 that...

Produced in partnership with Michael Hayles of Burges Salmon LLP 9th Oct

Practice notes

The Post-2015 civil service pension scheme—alpha

FORTHCOMING DEVELOPMENT: Following the Court of Appeal judgment dated December 2018 in the McCloud/Sargeant case [2018] EWCA Civ 2844 that...

Produced in partnership with Michael Hayles of Burges Salmon LLP 9th Oct

Practice notes

Pensions legislation taking effect on 1 and 6 April 2015—a round up [ARCHIVED]

Pension Schemes Act 2015The Pension Schemes Act 2015 (PSA 2015) covers three main areas:•the new ‘defined ambition’ pensions•the provision of the...

29th Sep

Q&As

In relation to the Teachers' Pension Scheme (TPS), is it correct that employees who work full-time will automatically join the TPS unless they complete a form to opt out of the TPS, however employees who work part-time will be required to complete a form to join the TPS?

As explained in Practice Note: The Post-2015 Teachers' Pension Scheme, the Teacher's Pension Scheme (TPS) is open to all teachers, both full-time and...

28th Sep

Q&As

Do the preservation requirements apply to public sector schemes?

Scope of preservation requirementsThe preservation requirements apply to occupational pension schemes that are funded at least in part by payments...

28th Sep

Practice notes

Police Ill-Health and Injury Pensions

This document links to a guide to some aspects of the law around decision-making for police ill-health retirements and the police injury pension...

26th Sep

Precedents

Central government outsourcing contract—template pensions schedule

1Interpretation1.1The following definitions and rules of interpretation apply in this Schedule:Broadly Comparable Pension Scheme•a pension scheme...

26th Sep

Practice notes

Key pension issues in a public sector outsourcing

Outsourcing occurs when an organisation enters into an agreement with a third party, by which that third party assumes responsibility for providing...

25th Sep

Practice notes

Central government outsourcing—Fair Deal 2013 and pensions

Special provisions normally apply to ensure a minimum level of pension protection for employees whose employment compulsorily transfers from central...

25th Sep

Central government pensions

View Pensions by content type:

Featured Pensions content

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Retirement schemes for executives—UURBS, FURBS and EFRBS

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

The pre A-day pensions tax regime

Most recent Central government pensions content

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