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...
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
All employees, irrespective of age, are entitled to claim a statutory sick pay (SSP) as long as they have average earnings of at least £112 per week...
HMRC has confirmed that a refund of member contributions payable on a member’s death under the scheme rules is a defined benefit payable as a defined...
A relevant transfer does not terminate the contract of employment of any person employed by the transferor and assigned to the organised grouping that...
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...
We refer you to Practice Note: Actuarial funding valuations, which explains that:•under section 224 of the Pensions Act 2004 (PeA 2004), the trustees...
The requirement to have a schedule of contributions is derived from Part 3 of the Pensions Act 2004 (PeA 2004).PeA 2004, Pt 3 does not however apply...
The following Practice Note is relevant to your question: UK pensions tax treatment of internationally mobile employees and members, see in particular...
Subject to certain conditions, employers are required under sections 259–261 of the Pensions Act 2004 and under the Occupational and Personal Pension...
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