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.
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.
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.
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.
The Pensions Dashboards Programme (PDP) has published an update report that details progress on pensions dashboards. The report documents that in...
Law360: The Pensions Regulator (TPR) urged pension schemes on 14 May 2025 to issue guidance—or what it called a sat-nav—for people approaching...
Pensions analysis: On 24 April 2025, the Department for Work and Pensions (DWP) confirmed the outline of the reforms to consolidate defined...
Law360: The government is likely to fail in its application to oblige pension funds to invest in the UK without ensuring that there is a sufficient...
Law360: The government announced on 13 May 2025 that it has struck a deal with the pensions industry that could result in £25bn of investment of...
Valuing pension rights in family proceedingsThis Practice Note details how pension rights may be valued and the factors to be taken into account in...
General principles—pensions in family proceedingsThis Practice Note sets out an overview of the options available in relation to pensions on divorce,...
Pensions—the state pensionThis Practice Note sets out the different types of state pension, the qualifying criteria, implications within...
Part 26A restructuring plan:pension issuesPart 26A restructuring plans have been available since 26 June 2020 under the Corporate Insolvency and...
EU withholding tax reclaims for UK-resident pension fundsThere is a common misconception that pension funds do not pay tax. In reality, for many...
Acknowledgment of changes to terms and conditions of employment to implement salary sacrifices[insert date of letter]This document summarises certain...
HMRC salary sacrifice clearance letterWealthy TeamHM Revenue & CustomsBX9 1BN[insert date of letter][insert company PAYE reference]Dear [insert...
Letter from employee to company confirming agreement to salary sacrifice[For use only where the employee is foregoing salary for the following...
Option 1—deed executed by administrative receiver under the company’s common seal Executed as a deed by [insert name of company]...
Option 1—deed executed by liquidator under the company’s common seal ...
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Retirement Annuity Contracts (RAC)—older types of personal pension schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase...
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...
Indexation and revaluation of pensions—changing from RPI to CPIFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal...
What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
Defined benefit (DB) pension schemes—who owns the surplus?THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most...
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
Stakeholder pension schemes—the legal requirementsFORTHCOMING DEVELOPMENT: On 17 March 2021, the Pensions Regulator (TPR) launched a consultation on...
Tax treatment of pensions—an introductionFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age...
The Electricity Supply Pension SchemeFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA)...
Pensions and divorce in ScotlandThis Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to...
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Types of overseas pension schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from...
Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
Dealing with pension scheme members who are insistent clientsWhat is an insistent client?The term ‘insistent client’ is commonly used to describe an...
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Early leavers—revaluationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57...
This means: (1) employment income; (2) income which is chargeable under Schedule D and is immediately derived from the carrying on or exercise of a trade, profession or vocation (whether individually or as a partner acting personally in a partnership); and (3) income to which section 529 of the Income and Corporation Taxes Act 1988 (ICTA 1988) (patent income of an individual in respect of inventions) applies.
The Retail Prices Index (RPI) is a measure of inflation published monthly by the Office for National Statistics. It measures the change in the cost of a basket of retail goods and services.
A component of pension credit which provides additional support for those aged 65 and over with income above the Savings Credit Threshold.