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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
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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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
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
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
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
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 Disclosure requirements content

Practice notes
Tips for drafting member communicationsTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESFrom time to time, it is necessary or...
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31st Jul
Practice notes
How to review a scheme bookletTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESWhen reviewing or updating a scheme booklet, the following...
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31st Jul
Practice notes
Auto-enrolment—disclosure requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and...
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31st Jul
Practice notes
Winding-up an occupational pension scheme—statutory disclosure from 6 April 2014, reporting and record-keeping requirementsTHIS PRACTICE NOTE APPLIES...
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31st Jul
Practice notes
Occupational pension schemes—disclosure requirements before 6 April 2014 [Archived]THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESThis...
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31st Jul
Practice notes
Retirement communications in occupational DC schemesCORONAVIRUS (COVID-19) UPDATE: On 29 April 2020, TPR issued guidance requiring DB trustees to...
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31st Jul
Practice notes
Winding-up an occupational pension scheme—statutory disclosure before 6 April 2014, reporting and record-keeping requirements [Archived]THIS PRACTICE...
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31st Jul
Practice notes
Pension scheme annual reports and accountsCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator (TPR) has issued guidance on reporting duties and...
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Produced in partnership with Stephen Leah of Barnett Waddingham LLP 31st Jul
Practice notes
Pensions dashboards—the impact on pension schemesFORTHCOMING DEVELOPMENT: The specific design features of the dashboard system including data...
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5th Jun
Practice notes
Retirement risk warnings—requirements for occupational DC schemesFORTHCOMING DEVELOPMENT: In a Statement of Policy Intent dated 28 October 2020, the...
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5th Jun
Practice notes
CORONAVIRUS (COVID-19) UPDATE: To enable providers to give effective retirement risk warnings, the FCA has produced a table suggesting questions...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL AND PERSONAL PENSION SCHEMESThe Occupational and Personal Pension Schemes (Disclosure of Information)...
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25th Sep
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance setting out reporting easements...
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25th Sep
Practice notes
Since the introduction of the pension flexibilities on 6 April 2015, changes have been made to legislation and the rules of the Financial Conduct...
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25th Sep

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