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
On 11 May 2026, HMRC published a new Technical note: inheritence tax on pensions....
The full text of the Pension Schemes Act 2026 (PSA 2026) as passed by Parliament was published on legislation.gov.uk on Friday 8 May 2026, the Act...
The Pensions Regulator (TPR) has launched a consultation on a draft version of its refreshed corporate strategy for 2026 to 2031, setting out a more...
The House of Lords Library has published a research briefing which explores what announcements the government could make in the King’s Speech on 13...
HM Revenue & Customs (HMRC) has published a technical note on reforms to the inheritance tax treatment of pensions legislated for in Finance Act 2026....
Latest Pensions Practice Notes
This Practice Note sets out an overview of the options available in relation to pensions on divorce, nullity, (judicial) separation or dissolution of...
This Practice Note details how pension rights may be valued and the factors to be taken into account in the context of family proceedings. It also...
This Practice Note explains what a pension attachment order made in family proceedings (previously referred to as an earmarking order) is and sets out...
FORTHCOMING CHANGE: HMRC plans to introduce minor technical amendments in early 2026 to ensure the legislation abolishing the lifetime allowance...
THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThrough Schedule 22 to the Finance Act 2013 (FA 2013), the government introduced an allowance...
Latest Pensions Precedents
THIS PRECEDENT APPLIES TO SCHEMES UNTIL 5 APRIL 2016. FOR FURTHER INFORMATION, SEE PRACTICE NOTE: Payment of surplus to the employer—ongoing pension...
THIS PRECEDENT APPLIES TO SCHEMES UNTIL 5 APRIL 2016. FOR FURTHER INFORMATION, SEE PRACTICE NOTE: Payment of surplus to the employer—ongoing pension...
[insert date of letter]To: [insert name of employee]From: [insert name of person in charge of salary sacrifice arrangements and their position within...
[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NICs advantages permitted pursuant to the...
[insert date of letter]This document summarises certain changes to the contractual terms and conditions of employment between [insert name of...
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
Asset-backed contributions
A system under which the sponsoring employer of a pension scheme uses its income-producing business assets (eg property) to generate a revenue stream payable to its pension scheme, as a way of dealing with any deficit in the scheme.
ISA
An Individual Savings Account (ISA) is a tax-favoured savings account introduced on 6 April 1999 which replaced Personal Equity Plans (PEPs) and Tax-exempt special savings accounts (TESSAs). ISAs are not an investment in their own right; they are a tax-free ‘wrapper’ in which an individual can shelter investments.
State pension age
The age from which an individual can claim their Basic State Pension.
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