Pensions

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Practice notes
This Practice Note provides an overview of contract expiry and of the different causes of termination and ways to discharge a contract, including...
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9th Nov
Precedents
1Introductions of those present if necessary. Confirm who is taking notes and that copies of the meeting notes will be made available to the...
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9th Nov
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Precedents
[To be typed on headed notepaper of employer][Date]Dear [insert name of employee],Re: [insert name of employer] (the Company)Following our most recent...
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9th Nov
Precedents
[ON HEADED NOTEPAPER OF PARTY A][Insert address of Party B][[Insert address of Guarantor]][Insert date]Dear [name of Party B][ and [name of...
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9th Nov
Practice notes
This Practice Note provides information on formulating a learning and development (L&D) policy. It reviews key issues to consider including:•what is...
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Produced in partnership with Beth Pipe FCIPD of OnLive Learning 12th Jan
Precedents
Date: [insert date]Dear [insert name of employee]Congratulations and thank you for telling me about your pregnancy and the date that your baby is due....
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9th Nov
Precedents
The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Pensions content

Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESThis Practice Note has been archived. It explains the steps employers should...
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Produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs 16th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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16th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Salary sacrifice arrangements may be affected where employers furlough their staff through the Coronation Job Retention...
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Produced in partnership with Rebecca McKay of Trowers & Hamlins LLP 16th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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16th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with NEST Corporation 16th Jan
Practice notes
Automatic enrolment dutiesThe auto-enrolment regime, established under Part 1 of the Pensions Act 2008 (PenA 2008), imposes three key enrolment duties...
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Produced in partnership with Blake Morgan LLP 16th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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16th Jan
Practice notes
In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI...
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Produced in partnership with Julie Peaple and Michael Hames of NEST Corporation 16th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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16th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Jan
Practice notes
FORTHCOMING DEVELOPMENT: As promised in the Spring Budget 2020 (held on 11 March 2020), on 21 July 2020 HM Treasury launched a call for evidence...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Jan
Practice notes
Ways of accruing pension benefitsThere are a variety of possible pension arrangements for employees. The main options include:•occupational pension...
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16th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Jan
Practice notes
FORTHCOMING DEVELOPMENT: Following the publication of a discussion paper (DP18/1)on the effectiveness of competition in non-workplace pensions...
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Produced in partnership with Alistair Hill of CMS 8th Jan
Practice notes
The introduction of personal pensions in 1987 was heralded as offering new choices for self-employed and employed individuals.However, it soon became...
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Produced in partnership with Alistair Hill of CMS 8th Jan
Practice notes
Statutory development of personal pensionsRetirement annuity contracts were the predecessor to personal pensions. They were introduced by the Finance...
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Produced in partnership with Alistair Hill of CMS 8th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 8th Jan
Practice notes
This archived toolkit covers the basic issues relating to pensions auto-enrolment and highlights practical steps employers needed to take in order to...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 8th Jan

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