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
This week’s edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
The House of Commons (HoC) completed the Committee of the Whole House and Third Reading Stages of the National Insurance Contributions (Employer...
At the third day of Grand Committee on the Pension Schemes Bill on 19 January 2026, the House of Lords undertook an extensive examination of Clauses 9...
The Pensions Administration Standards Association (PASA) has published the second part of its Digital Administration Guidance series, focusing on...
The Home Office has launched a consultation on a proposal to change the Police Pension Scheme 2015 revaluation date from 1 April to 6 April. The...
Latest Pensions Practice Notes
Introduction to the EU GDPR and UK GDPRThis Practice Note provides an introduction to both the EU’s General Data Protection Regulation, Regulation...
Data protection principlesFORTHCOMING CHANGE: On 19 June 2025, the Data (Use and Access) Bill received Royal Assent, becoming the Data (Use and...
Pensions—the state pensionThis Practice Note sets out the different types of state pension, the qualifying criteria, implications within...
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...
Transfers and personal pensionsA pension transfer occurs when a person's entitlements under one pension scheme are moved to another pension scheme....
Latest Pensions Precedents
Equality, Diversity and Inclusion (EDI) policy for pension trustee boardThis document set outs the Trustees' policy as to equality, diversity and...
Statement of investment principles (SIP) for defined contribution (DC) pension schemeTHE [insert name of pension scheme] PENSION SCHEMEThis statement...
Statement of investment principles (SIP) for defined benefit (DB) pension schemeTHE [insert name of pension scheme] PENSION SCHEMEThis statement of...
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...
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
Bulldog bond
A sterling-denominated bond issued by an overseas organisation in the UK.
Call
Specifically a payment on a specified date on a partly paid stock, to be paid by the holder of the allotment letter. More generally, a requirement for an investor to make additional payments in order for an investment to be fully paid up.
EURIBOR
The euro zone inter-bank offer rate for the euro. The rate at which banks offer to lend euros to other banks.
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