https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2605.1.2002/productViews/plcuk/Askhttps://uk.practicallaw.thomsonreuters.comPensionsPensionsWhat tax charges apply to the payment of a surplus to the sponsoring employer of a defined benefit pension scheme?https://uk.practicallaw.thomsonreuters.com/Document/I88a471d7f77411f0bc29ee412aedc12c/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I88a471d7f77411f0bc29ee412aedc12c/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 22 Jan 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I88a471d7f77411f0bc29ee412aedc12c/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a pension sharing order be implemented by an external transfer to an overseas arrangement?https://uk.practicallaw.thomsonreuters.com/Document/I626a14bba5e811f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I626a14bba5e811f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 10 Oct 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I626a14bba5e811f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can pension scheme trustees recover an overpayment where a member's pension was paid out or transferred during a pension sharing implementation period?https://uk.practicallaw.thomsonreuters.com/Document/I626a4039a5e811f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I626a4039a5e811f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 10 Oct 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I626a4039a5e811f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Does an employer need to consult if it is introducing an option for members to increase pension contributions?https://uk.practicallaw.thomsonreuters.com/Document/I7272db386d2211f09e79d3396e9acd90/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7272db386d2211f09e79d3396e9acd90/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 30 Jul 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I7272db386d2211f09e79d3396e9acd90/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Own risk assessments (ORA): Does the reference to "next" run from the date the Code, or the date the OPS (Governance) (Amendment) Regulations 2018, came into force?https://uk.practicallaw.thomsonreuters.com/Document/Ia011337d2efd11ef8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia011337d2efd11ef8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 20 Jun 2024 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ia011337d2efd11ef8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Data protection: What is the status of "personal data" once a pension scheme has wound up?https://uk.practicallaw.thomsonreuters.com/Document/I643b282b2f1211ef8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I643b282b2f1211ef8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 20 Jun 2024 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I643b282b2f1211ef8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is a defined benefit scheme obliged to connect to the pensions dashboard ecoystem if it completes a buyout before 31 October 2026?https://uk.practicallaw.thomsonreuters.com/Document/I7a66cfeb12a011ef8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7a66cfeb12a011ef8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 15 May 2024 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I7a66cfeb12a011ef8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a CARE pension scheme use the average salary method of revaluation once it is closed?https://uk.practicallaw.thomsonreuters.com/Document/Ib7cd0ed2af9911ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib7cd0ed2af9911ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 10 Jan 2024 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ib7cd0ed2af9911ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What are the consequences if former section 9(2B) rights are included in a lifetime allowance excess lump sum?https://uk.practicallaw.thomsonreuters.com/Document/Ib526622231bf11ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib526622231bf11ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 03 Aug 2023 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ib526622231bf11ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29If an employer chooses to put new employees on a six-month period, can they delay auto-enrolment until it is completed?https://uk.practicallaw.thomsonreuters.com/Document/I81e99fc5198111ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I81e99fc5198111ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 04 Jul 2023 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I81e99fc5198111ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What can an employee do if a former employer has failed to pay pension contributions?https://uk.practicallaw.thomsonreuters.com/Document/I6d0dba260b0d11ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6d0dba260b0d11ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 15 Jun 2023 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I6d0dba260b0d11ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is a section 251 resolution required for pension trustees to be able to repay surplus where the repayment power was introduced in April 2011?https://uk.practicallaw.thomsonreuters.com/Document/I636cb90ef3f111ed8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I636cb90ef3f111ed8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 16 May 2023 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I636cb90ef3f111ed8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Are bereavement grants paid from a registered pension scheme taxable?https://uk.practicallaw.thomsonreuters.com/Document/I636cde44f3f111ed8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I636cde44f3f111ed8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 16 May 2023 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I636cde44f3f111ed8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What can a transferee do where the transferor in a TUPE transfer has made no pension provision?https://uk.practicallaw.thomsonreuters.com/Document/Ie30f280b96e911ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie30f280b96e911ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 18 Jan 2023 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ie30f280b96e911ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29When must trustees of occupational pension schemes complete their first annual review of investment consultants' performance?https://uk.practicallaw.thomsonreuters.com/Document/Id120d1cc814c11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id120d1cc814c11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 22 Dec 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Id120d1cc814c11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29On a TUPE transfer, what is the effect of section 1(5) of the ERA 1996 on the pensions information to be provided as employee liability information?https://uk.practicallaw.thomsonreuters.com/Document/Ifb0431e46c3311ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifb0431e46c3311ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 25 Nov 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ifb0431e46c3311ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Does a pension provider have to accept a death benefits expression of wishes form that was not submitted to it before the member's death?https://uk.practicallaw.thomsonreuters.com/Document/I5763655c64db11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5763655c64db11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 15 Nov 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I5763655c64db11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can an employer ask new recruits to provide information on their gender, and must the options be male or female only for payroll or pension purposes?https://uk.practicallaw.thomsonreuters.com/Document/I096fbbae451511ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I096fbbae451511ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 06 Oct 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I096fbbae451511ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can an employer increase salary instead of making pension contributions, where the employee requests that they do so?https://uk.practicallaw.thomsonreuters.com/Document/I6d877971432111ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6d877971432111ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 03 Oct 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I6d877971432111ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is a transferee required to match the transferor's pension contributions?https://uk.practicallaw.thomsonreuters.com/Document/If071c476391f11ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If071c476391f11ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 21 Sep 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/If071c476391f11ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What is the ongoing relevance of the small lump sum payment regime, bearing in mind flexible pension access rules?https://uk.practicallaw.thomsonreuters.com/Document/I504e706b239511ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I504e706b239511ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 24 Aug 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I504e706b239511ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a pension scheme surplus be paid to another pension scheme?https://uk.practicallaw.thomsonreuters.com/Document/I504e6eb9239511ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I504e6eb9239511ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 24 Aug 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I504e6eb9239511ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How are annuity payments taxed?https://uk.practicallaw.thomsonreuters.com/Document/I19b3bf0322b811ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I19b3bf0322b811ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 23 Aug 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I19b3bf0322b811ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29In a claim to the NIF, would deductions from salary in the four months pre-insolvency (which have not been paid to a pension scheme) be treated as a preferential claim if the contributions are payable to a group personal pension scheme and not an occupational pension scheme?https://uk.practicallaw.thomsonreuters.com/Document/Ib01ec4a9b0c311ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib01ec4a9b0c311ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 31 Mar 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ib01ec4a9b0c311ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can an individual who was an active member on 6 April 2006 have a protected pension age if they subsequently become a deferred member?https://uk.practicallaw.thomsonreuters.com/Document/Ib1d1bb9a89b911ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib1d1bb9a89b911ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 09 Feb 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ib1d1bb9a89b911ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can an excepted group life policy fall within the pensions exception in regulation 10 of TUPE?https://uk.practicallaw.thomsonreuters.com/Document/I437fc91e6d4911ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I437fc91e6d4911ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 04 Jan 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I437fc91e6d4911ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Does an employer need to provide LGPS membership on subsequent transfers of outsourced employees?https://uk.practicallaw.thomsonreuters.com/Document/I6822cb545f4e11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6822cb545f4e11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 21 Dec 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I6822cb545f4e11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What is a transferee's liability for unpaid pension contributions on a TUPE transfer under regulation 8?https://uk.practicallaw.thomsonreuters.com/Document/Iceb2c7c75e7111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iceb2c7c75e7111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 16 Dec 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Iceb2c7c75e7111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Are directors covered by pension auto-enrolment?https://uk.practicallaw.thomsonreuters.com/Document/I8ce40d9b5e7611ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8ce40d9b5e7611ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 16 Dec 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I8ce40d9b5e7611ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Does a pension scheme's "statutory employer" change if the employer organisation changes its legal status?https://uk.practicallaw.thomsonreuters.com/Document/I5687c389279911ecbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5687c389279911ecbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 08 Oct 2021 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I5687c389279911ecbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29