This page focuses on developments that will mainly affect and be of interest to corporate sponsors of pension schemes.

Pensions Hub

Pensions (Extension of Automatic Enrolment) (No 2) Bill receives Royal Assent

Pensions (Extension of Automatic Enrolment) (No 2) Bill receives Royal Assent

The Pensions (Extension of Automatic Enrolment) (No 2) Bill 2022-23 received Royal Assent on September 18, 2023.

United Kingdom | Publication | September 27, 2023
Pensions Dashboards Programme publishes blog on importance of pensions dashboards

Pensions Dashboards Programme publishes blog on importance of pensions dashboards

The Pensions Dashboards Programme (PDP) has published a blog examining the importance of pensions dashboards.

United Kingdom | Publication | September 27, 2023
HMRC updates Pensions Tax Manual for 2023/24 lifetime allowance and annual allowance changes

HMRC updates Pensions Tax Manual for 2023/24 lifetime allowance and annual allowance changes

On September 5, 2023, HMRC published updates to the Pensions Tax Manual (PTM), reflecting legislative changes that took effect from the start of the 2023/24 tax year under the Finance (No 2) Act 2023.

United Kingdom | Publication | September 14, 2023
PPF publishes consultation on 2024/25 levy rules

PPF publishes consultation on 2024/25 levy rules

On September 11, 2023, the PPF published its consultation on the 2024/25 levy rules. Owing to the PPF’s “very strong financial position”, the consultation reveals reduction of around 50 per cent from the 2023/24 year to £100m of the levy estimate in 2024/25.

United Kingdom | Publication | September 14, 2023
PASA publishes guidance on DB calculation accuracy

PASA publishes guidance on DB calculation accuracy

PASA’s Data Working Group has published guidance for DB schemes in relation to the correct administration procedures in the calculation of scheme benefits. It recommends using a “benefit specification document” for all types of benefit calculations, so that all stakeholders approve and use the same approach, thus reducing the risk of mistakes.

United Kingdom | Publication | August 29, 2023
Pensions dashboards: DWP updates guidance on deferred connection

Pensions dashboards: DWP updates guidance on deferred connection

The DWP has updated its guidance for trustees of relevant occupational pension schemes and their advisers regarding deferred connection to pensions dashboards. The guidance and forms have been updated to reflect changes made by the Pensions Dashboards (Amendment) Regulations 2023, including introducing a single connection deadline of October 31, 2026. The Regulations came into force on August 9, 2023.

United Kingdom | Publication | August 29, 2023
UK Pensions Briefing | Auto-Enrolment: The basics and practicalities for employers

UK Pensions Briefing | Auto-Enrolment: The basics and practicalities for employers

With effect from June 30, 2012, legislation came into effect which required employers to automatically enrol eligible employees into pension schemes which meet certain minimum criteria. The background to this legislation was concern about the increasing size of the retired population in the UK, as people live longer, which results in rising state pension costs. The automatic enrolment regime was therefore introduced as a way of encouraging more people to save for retirement.

United Kingdom | Publication | August 22, 2023
UK Pensions Briefing | Update on the implications of the Virgin Media case: Where are we now?

UK Pensions Briefing | Update on the implications of the Virgin Media case: Where are we now?

On July 20, 2023, Virgin Media was granted permission to lodge an appeal, but it could be many months before an appeal is heard.

United Kingdom | Publication | August 18, 2023
Regulator calls for pension schemes to encourage take-up of Midlife MOTs

Regulator calls for pension schemes to encourage take-up of Midlife MOTs

The Regulator TPR has published a blog in which Louise Davey, Director of Regulatory Policy, Analysis and Advice, explains how and why pension schemes should encourage member take-up of the Government's enhanced digital Midlife MOT.

United Kingdom | Publication | August 10, 2023


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