About Pensions Law
Pensions is already one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Members and benefits
Navigate the complexities of the revised pensions freedoms regime and the different circumstances of pension benefits, including periods of temporary absence and the indexation and reduction of pensions in payment.
Trustees, governance, and administration
The governance of occupational pension schemes is an area that’s expanded with the increased level of regulation. Our content helps practitioners navigate their way through the web of statutory and regulatory material.
Transactions and reorganisations
The existence of pension arrangements can add complexity and risk to even the most straightforward of corporate transactions. Our content helps guide practitioners through the issues and how to deal with them.
Legislation
Pensions is one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Topics We Cover
Latest Pensions News
Pensions UK has submitted its response to the Department for Work and Pensions (DWP) consultation on Collective Defined Contribution (CDC) pension...
The Financial Conduct Authority (FCA) has published policy statement PS25/22: Supporting consumers’ pensions and investment decisions: rules...
Pensions UK has published its 2026 stewardship and voting guidelines, which set out strengthened expectations to protect and enhance long-term value...
The Migration Advisory Committee (MAC) has published a report, outlining the methodology it has used to estimate the fiscal impact of migrants in the...
Pensions analysis: On 11 December 2025, the FCA published Consultation Paper CP25/39, ‘Adapting our requirements for a changing market.’ The FCA...
Latest Pensions Practice Notes
Data protection for pensions lawyersThis Practice Note provides an overview of the key provisions and requirements of the UK’s data protection regime...
DeedsUnder English law, legally binding agreements can be made orally, in writing or by deed.This Practice Notice considers the circumstances in which...
Implementing a salary sacrificeFORTHCOMING CHANGE: On 26 November 2025, as part of Budget 2025, it was announced that from April 2029, only the first...
Pension sharing ordersThis Practice Note explains what a pension sharing order is within family proceedings and sets out which pension rights can be...
Implementation of pension orders in family proceedingsThis Practice Note sets out the steps to be taken following the making of a pension order in...
Latest Pensions Precedents
HMRC salary sacrifice clearance letterFORTHCOMING CHANGE: On 26 November 2025, as part of Budget 2025, it was announced that from April 2029, only...
Acknowledgment of changes to terms and conditions of employment to implement salary sacrificesFORTHCOMING CHANGE: On 26 November 2025, as part of...
Salary sacrifice scheme—employee FAQsFORTHCOMING CHANGE: On 26 November 2025, as part of Budget 2025, it was announced that from April 2029, only the...
Standard order 2.1—financial remedy orderIn the Family Courtsitting at [court name]Case No: [case number][The Matrimonial Causes Act 1973ORThe...
Letter from employee to company confirming agreement to salary sacrificeFORTHCOMING CHANGE: On 26 November 2025, as part of Budget 2025, it was...
Latest Pensions Q&As
Featured Pensions content
Self-invested personal pensions (SIPPs)
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policies
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
The pre A-day pensions tax regime [Archived]
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...
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
Registration of pension schemes
Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
DWP finds £571.6m state pension shortfall
The DWP announced on 21 March 2024 that it has so far identified 97,000 payments that were each short between £2,192 and £12,486.The DWP has launched...
Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?
What issues should an employer consider when providing life insurance to its employees?
Anti-franking
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Surrender and forfeiture of pension benefits
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
Qualifying Recognised Overseas Pension Schemes (QROPS)
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Bridging pensions
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU...
Pension consultation requirements
Pension consultation requirementsEmployers are required by statute to consult with members or their representatives for at least 60 days before making...
Relevant life and excepted group life policies—practical issues
Relevant life and excepted group life policies—practical issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
Investment management agreements—trustee considerations
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Auto-enrolment—postponement
Auto-enrolment—postponementAn employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by...
Types of pension schemes—beginners’ guide
Types of pension schemes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Associated legal terms
Anti-avoidance
This is the term used to refer to the Pensions Act 2004 provisions aimed at preventing employers from using corporate structures to avoid pension liabilities.
Non-contributory scheme
Scheme that does not require members to contribute to it.
Systematic risk/Market risk
The risk attributable to market or macroeconomic factors which cannot be diversified away by stock selection; for example, the impact of war on a domestic economy.
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