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 Information Commissioner's Office (ICO) has confirmed that it will transition to the Information Commission on 30 September 2026, following...
In a speech on the new Business and Property Division (BPD), Sir Colin Birss said that amendments to forms had been prioritised, seals had been...
The Department for Work and Pensions (DWP) has launched a consultation on proposals to introduce a Multiple Default Consolidator system for deferred...
The Pensions Regulator (TPR) has published its 2026 analysis of funding levels and recovery plans in UK occupational defined benefit (DB) and hybrid...
Latest Pensions Practice Notes
THIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMESIn view of the complexity of modern-day pensions law and administration, it is...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESConsiderations when appointing scheme advisers and service providersRunning a pension scheme...
This Lexis+® UK Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...
Good administration is essential to the effective running of a pension scheme and to achieving positive member outcomes, especially as scheme...
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.BackgroundTrustees...
Latest Pensions Precedents
1Interpretation1.1The following definitions and rules of interpretation apply in this Schedule:Broadly Comparable Pension Scheme•a pension scheme...
Note: the due diligence enquiries are drafted for the buyer and are general in scope. Not every enquiry is relevant to every pension scheme. In...
This precedent has been prepared on the basis that the drafter is acting for the buyerThe following warranties have been drafted for a transaction...
This precedent has been prepared on the basis that the drafter is acting for the buyerThe following warranties have been drafted for a transaction...
This Deed of Merger is made on the [insert day] day of [insert date].Parties1[TRUSTEE OF TRANSFERRING SCHEME] (Company No. [ ]) whose registered...
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
Contributory scheme
Occupational pension scheme into which the members, not just the employer, pay contributions.
Untraceable member
A member of a registered pension scheme who cannot be traced prior to their 75th birthday
Wholly-insured scheme
See fully insured scheme.
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