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Expert Partner Archive

Use the links below to be directed to the relevant documents:

Sackers Pensions Specials
Sackers Ask the Expert Columns
Barnett Waddingham Expert Insight Columns
Barnett Waddingham PATHway Articles

Sackers Pensions Special

Pension Schemes Act 2017 – new regulatory regime for master trusts -3 May 2017
7 Days - 3 May 2017
DWP consults on new employer debt option for multi-employer schemes - 25 April 2017
The Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2017 – Sackers’ response to DWP consultation - 24 April 2017
7 Days - 24 April 2017
Consultation on the third PPF levy triennium - 19 April 2017
7 Days - 18 April 2017
7 Days - 10 April 2017
Data Protection - the new requirements - 4 April 2017
7 Days - 3 April 2017
TPR publishes DB investment guidance - 31 March 2017
Key pension dates and deadlines - are you ready? - 31 March 2017
GMP equalisation - Government response to consultation - 15 March 2017
7 Days - 19 December 2016
7 Days - 12 December 2016
Government consults on measures to combat pension scams - 8 December 2016
7 Days - 5 December 2016
Pensions & Investment Litigation Briefing - December 2016
GMP equalisation - 1 December 2016
7 Days - 28 November 2016
Autumn Statement - 23 November 2016
7 Days - 21 November 2016
Capping early exit charges: Government response - 16 November 2016
Briefing - December 2016
7 Days - 7 November 2016

7 Days (31 October 2016)
DC Briefing (October 2016)
7 Days (24 October 2016)
Pension Schemes Bill (21 October 2016)
7 Days (17 October 2016)
7 Days (10 October 2016)
Retirement Savings and Financial Advice - changes in the pipeline (7 October 2016)
FCA consults on transaction cost disclosure in workplace pensions (6 October 2016)
7 Days (3 October 2016)
PPF publishes consultation on levy changes for 2017-18 
7 Days (26 September 2016)
7 Days (19 September 2016)
PPF compensation cap - increase for long service (16 September 2016)
7 Days (12 September 2016)
Government publishes draft legislation to introduce Lifetime ISA's (9 September 2016)
VAT on professional fund management costs - further extension of transitional period (8 September 2016)
7 Days (5 September 2016)
7 Days (30 August 2016)
7 Days (22 August 2016)
Quarterly briefing - September 2016
7 Days (15 August 2016)
7 Days (8 August 2016)
7 Days (1 August 2016)
Revised DC Code comes into force (28 July 2016)
21st Century trusteeship and governance (26 July 2016)
7 Days (25 July 2016)
DC briefing (July 2016)
7 Days (18 July 2016)
7 Days (11 July 2016)
7 Days (4 July 2016)
What next for UK pensions after Brexit? (1 July 2016)
7 Days (27 June 2016) 
7 Days (20 June 2016)
Trustee risk management: making the most of trustee protections (13 June 2016)
7 Days (13 June 2016)
7 Days (6 June 2016) 
7 Days (31 May 2016)
Capping early exit charges for members of occupational pension schemes
7 Days (23 May 2016)
TPR's 2016 funding statement 
7 Days (16 May 2016)
Quarterly briefing (May 2016)
7 Days (9 May 2016)
Brexit? How the referendum could affect UK pensions
7 Days (3 May 2016)
Creating a secondary annuity market (27 April 2016)
7 Days (25 April 2016)
Further changes to automatic enrolment(21 April 2016)
7 Days (11 April 2016)
7 Days (4 April 2016)
Finance (No.2) Bill 2016
Changes coming into force on and from 6 April 2016
Pensions tax changes from 6 April 2016
7 Days (29 March 2016)
7 Days (21 March 2016)
Budget 2016 (16 March 2016)
7 Days (14 March 2016)
7 Days (7 March 2016)
DC Briefing (March 2016)
7 Days (29 February 2016)
7 Days (22 February 2016)
Countdown to abolition of DB contracting-out: Tricky issues (17 February 2016)
7 Days (15 February 2016)
Pension transfers and early exit charges: consultation response
Quarterly briefing (March 2016)
7 Days (8 February 2016)
Revised Code of Practice on Incentive Exercises (1 February 2016)
7 Days (1 February 2016)
Banning member-borne commission in occupational pension schemes (29 January 2016)
7 Days (25 January 2016)
PPF confirms levy determination for 2016-17 (20 January 2016)
7 Days (18 January 2016)
7 Days (11 January 2016)
7 Days (4 January 2016)
7 Days (21 December 2015)
7 Days (14 December 2015)
Integrated risk management: TPR’s guidance (14 December 2015)
Draft Finance Bill 2016 – any tidings of comfort and joy?
7 Days (7 December 2015)
Pensions & Investment Litigation Briefing (30 November 2015)
7 Days (30 November 2015)
TPR consults on revised DC Code of Practice (24 November 2015)
7 Days (23 November 2015)
Finance (No.2) Act 2015 (20 November 2015)
7 Days (16 November 2015)
Quarterly briefing (December 2015)
7 Days (9 November)
VAT on professional fund management costs – latest news
7 Days (2 November 2015)
7 Days (26 October 2015)
7 Days (19 October 2015)
7 Days (12 October 2015)
DC Briefing (October 2015)
Countdown to the abolition of DB contracting-out: issues for trustees (7 October 2015)
7 Days (5 October 2015)
7 Days (28 September 2015)
PPF consults on 2016/17 pension protection levy (23 September 2015)
7 Days (21 September 2015)
7 Days (14 September 2015)
7 Days (7 September 2015)
7 Days (1 September 2015)
7 Days (24 August 2015)
7 Days (17 August 2015)
Assessing and monitoring the employer covenant: TPR’s new guidance (14 August 2015)
Quarterly briefing (14 August 2015)
7 Days (10 August 2015)
7 Days (3 August 2015)
Proposed changes to FCA transfer rules – Sackers’ response to consultation (31 July 2015)
7 Days (27 July 2015)
Abolition of DB contracting-out: Countdown to April 2016 (23 July 2015)
7 Days (20 July 2015)
Summer Finance Bill 2015
Abolition of DC short service refunds (15 July 2015)
7 Days (13 July 2015)
Summer Budget 2015
DC briefing (July 2015)
7 Days (6 July 2015)
7 Days (29 June 2015)
7 Days (22 June 2015)
Recognised Overseas Pension Schemes – HMRC’s list 
7 Days (15 June 2015)
7 Days (8 June 2015)
7 Days (26 May 2015)
Quarterly briefing (June 2015)
7 Days (18 May 2015)
7 Days (11 May 2015)
7 Days (5 May 2015)
General Election 2015: Party policies on pensions (1 May 2015)
7 Days  (27 April 2015)
7 Days (20 April 2015)
7 Days (13 April 2015)
7 Days (6 April 2015)
Freedom & choice in pensions: Finance Act 2015 (27 March 2015)
7 Days (23 March 2015
Budget 2015 (18 March 2015)
Combating pension scams: The Code of Good Practice (17 March 2015)
Is your scheme last man standing? (13 March 2015)
7 Days (9 March 2015)
The regulator publishes draft essential guide to communicating with members about pension flexibilities (6 March 2015)
Abolition of DB contracting-out: response to consultation and final regulations on statutory override (5 March 2015)
Pension Schemes Act 2015 (5 March 2015)
Freedom & Choice in pensions: Appropriate independent advice on DB to DC transfers and conversions (5 March 2015)
Impact of Merchant Navy judgment - 4 March 2015
DC briefing (March 2015)
Freedom & choice in pensions: Ensuring the new rules work in practice (24 February 2015)
Freedom & choice in pensions: Annuities (23 February 2015)
Quarterly Briefing - March 2015 (March 2015)
TPR consults on guidance for trustees on DB to DC transfers and conversions (16 February 2015)
Final rules for independent governance committees (10 February 2015)
Better workplace pensions – response to consultation (9 February 2015)
Pensions Ombudsman rules on transfer requests (22 January)
PPF levy determination for 2015/16 (8 January)
Technical changes to automatic enrolment (18 December)
VAT on professional fees (17 December)
Transfer Rights – Post-April 2015 (16 December)
Pension reforms in the Autumn Statement 2014 (4 December)
Quarterly Briefing (December 2014)
Better workplace pensions: putting savers interests first (21 October) 
DC briefing (October 2014)
Taxation of Pensions Bill (15 October)
PPF announces levy estimate for 2015/16 and conclusions on the levy’s future (15 October)
Next step towards a level playing field for workplace pensions (11 August)
Draft Taxation of Pensions Bill (7 August)
TPR launches pension scam awareness campaign (28 July) 
Freedom and choice in pensions: Government response to consultation (21 July)
Finance Act 2014 receives Royal Assent (18 July)
Fiduciary duties of trustees and others (3 July)
Pension Schemes Bill introduces framework for defined ambition (30 June)
7 Days (23 June)
VAT on professional fees (18 June)
PPF consults on plans for next three years' levy (16 June)
TPR has published its revised scheme funding code (11 June)
Pensions Act 2014 (19 May 2014)
New collateral rule for OTC derivatives with potentially far reaching consequences for pension schemes (16 May)
Consultation on draft regulations relating to the abolition of DB contracting-out (12 May)
Final regulations on reclassifying DC benefits (8 May 2014)
TPR publishes master trust assurance framework (6 May 2014)
IBM United Kingdom Holdings Limited v Dalgleish and others (8 April 2014)
Better workplace pensions: further measures for savers (4 April 2014)
Benefits for same sex spouses (2 April 2014)
Pensions back on the EU agenda (April 2014)
Individual Protection 2014 (27 March 2014)
Budget changes for pensions: What’s happening on 27 March 2014? (26 March 2014)
PPF Risk Based Levy changes - move to Experian (25 March 2014)
Fixed Protection 2014: Deadline countdown (20 March 2014)
Budget 2014: Never a quiet year for pensions (19 March 2014)
February 2014 Quarterly Briefing (February 2014)
Changes to disclosure requirements from 6 April 2014 (22 January 2014)
PPF’s levy determination for 2014/15 (9 January 2014)
Draft Finance Bill 2014 published (12 December 2013) 
Autumn Statement 2013 (5 December 2013)
Funding Defined Benefits (3 December 2013)
TPR publishes suite of DC documents (22 November 2013) 
TPR publishes new guidance on asset-backed contributions (22 November 2013) 
Law Commission Consults on Fiduciary Duties of Investment Intermediaries (15 November 2013)
The Government redefines its ambition (8 November 2013)
Reclassifying DC benefits following Bridge Trustees (31 October 2013)
Charges Cap Proposed for DC Schemes (30 October 2013)
Pension liberation: Latest news (22 October 2013)
Master trust draft assurance framework published (18 October 2013)
Technical changes to automatic enrolment (15 October 2013)
Consultation on TPR's DC compliance and enforcement policy (8 October 2013)
Response to consultation on disclosure (1 August 2013)
Power for trustees to modify bridging pensions (25 July 2013)
TPR Publishes New Code of Practice for DC Schemes? (11 July 2013)
Lifetime Allowance - the Government consults on individual protection (13 June 2013)  
Revised codes and guidance on late payment of contributions (12 June 2013)  
TPR's 2013 scheme funding statement (9 May 2013) 
Takeover Code gives new rights to trustees (30 April 2013)
Automatic Transfers for DC Pension Pots (25 April 2013)
Pension Liberation ??? what trustees need to know (19 April 2013)  
Finance (No.2) Bill is Published (2 April 2013)
Technical Changes to Automatic Enrolment (28 March 2013)
Budget 2013 heralds a new objective for TPR (21 March 2013)
Top Tips in Misstatement and Overpayment Cases (March 2013)
Miscellaneous Amendment Regulations - The Government Responds (15 March 2013)
No VAT Exemption for Workplace Pensions (11 March 2013)
PPF: Assessment of Guarantor Strength & the Impact of Insolvency (5 March 2013)
Survivors' Benefits and Same Sex Partners (1 March 2013)
Consultation re: Pension Contributions After a TUPE Transfer (28 February 2013)
Disclosure Consultation - Third time lucky? (20 February 2013)
Automatic enrolment - who is a "worker"? (7 February 2013)
The Pensions Regulator "sets the standard" for DC schemes (16 January 2013)

Sackers 'Ask the Expert' Columns

Ask the Expert 25 - What changes to scheme rules should trustees make in order to comply with their new responsibilities concerning the new flexibilities for DC arrangements?
Ask the Expert 24 - August 2014 - What are the issues with providing the Guidance Guarantee?
Ask the Expert 23 - May 2014 - When agreeing a longevity swap with an insurance company or an investment bank, how can trustees ensure that the terms are sufficiently flexible to adapt to changing scheme requirements?
Ask the Expert 21 - October 2013
- What is the significance of the Bridge judgment?
Ask the Expert 20 - July 2013 - How have changes to the Takeover Code affected the rights of trustees of DB schemes?
Ask the Expert 19 - April 2013 - How should trustees respond if they believe that a transfer application they have received is an attempt at pensions liberation fraud?
Ask the Expert 18 - January 2013 - What does the Government mean when it talks about “defined ambition” pensions?
Ask the Expert 17 - October 2012 - Salary sacrifice and issues employers need to be aware of to avoid falling foul of their automatic enrolment duties
Ask the Expert 16: June 2012 -What are some of the tricky issues in relation to automatic enrolment?
Ask the Expert 14: Mar 2012 - What is the significance of the definition of money purchase benefit in The Pensions Act 2011?
Ask the Expert 13: Dec 2011 - How will the abolition of compulsory annuitisation at 75 impact individuals and pension schemes?
Ask the Expert 12: Sept 2011
 - 
how an employer can promote a flexible benefits (Flex) arrangement without falling foul of the new auto-enrolment requirements from 2012.
Ask the Expert 11: June 2011 - What are trustees’ options with regard to the implementation of CPI-based indexation of pensions?
Ask the Expert 10: March 2011 - Implications of the High Court decision in favour of the regulator in the cases of Lehman Brothers and Nortel
Ask the Expert 9: December 2010 - What are the implications for pension schemes of removing the DRA?
Ask the Expert 8: September 2010 - How will the removal of the DRA affect occupational pension schemes?
Ask the Expert 7: June 2010 - Providing advice to DC scheme members without breaching legalities

Ask the Expert 6: March 2010
- The legal implications of a buy-in
Ask the Expert 5: December 2009 - Risk management: reviewing past decisions
Ask the Expert 4: September 2009 - Inducements
Ask the Expert 3: June 2009 - Record keeping
Ask the Expert 2: March 2009 - Age discrimination
Ask the Expert 1: December 2008 - Internal dispute resolution procedure

Barnett Waddingham Expert Insight Columns

PPF member data – fit for transfer? (Dec 2014)
Freedom and choice - the sooner the better?
(Sept 2014)
Operational structures of TPAs – the member experience in context (June 2014)
Getting your pension scheme ready for the new disclosure requirements
(March 2014)
2013: a year in pensions - and the road ahead... (Dec 2013)
Measuring the quality of benefit calculations (Sept 2013)
The trustee challenge - ten steps to better quality administration
(June 2013)
DC schemes – all choice and no action?
(March 2013)
The data quality deadline approaches… 31 December 2012 (Dec 2012)
Scheme record keeping - still everything to play for (Sept 2012)
The Red Tape Challenge (June 2012)
GMP equalisation – which is the advantaged sex?
(March 2012)
Hammering down on DC timescales (Dec 2011)
Administration reports – an essential tool for good governance (Sept 2011)
Computer says ten working days (June 2011)

Barnett Waddingham PATHway Articles

PATHways December 2015 (pdf)

In this edition we look at HMRC pension schemes newsletter 74, income tax (PAYE) (amendment) regulations 2016, Scottish rate of income tax (SRIT), creating a secondary annuity market and DWP legislative aspects.

PATHways November 2015 (pdf)

In this edition we look at occupational pensions scheme returns, Countdown Bulletin 11, Finance (No.2) Act 2015 receiving Royal Assent, the Occupational Pensions (Revaluation) Order 2015 and the Autumn Statement 2015.

PATHways October 2015 (pdf)

In this edition we look at negative CPI figures for September 2015, further changes to legislation as a result of the end of contracting out, VAT and pension schemes, AE for smaller employers and HMRC - Pension schemes newsletter 73.

PATHways September 2015 (pdf)

In this edition we look at The Pensions Advisory Services' annual review, the next steps for Pension Wise, regulations relating to the cessation of contracting out, state pension reform and HMRC - Pension schemes newsletter 72.

PATHways August 2015 (pdf)

In this edition we look at the Government's open consultation on pensions transfers and early exit charges, HMRC: Pension Scheme Newsletter 71 and new practical guidance for trustees from TPR.

PATHways July 2015 (pdf)

In this edition we look at the implications of the Summer Budget 2015 and the Finance Bill 2015, including changes to lifetime allowance, annual allowance and the cessation of Defined Benefit contracting out.

PATHways June 2015 (pdf)

In this edition we look at new reporting requirements for pure defined contribution (DC) schemes, new rules on the provision of pension transfers advice and Pensions Schemes Newsletter 69.

PATHways May 2015 (pdf)

In this edition we look at the Queen's Speech, the Summer Budget, Dr Ros Altmann's replacement of Steve Webb as the new Pensions Minister and changes to HMRC QROPS list.

PATHways April 2015 (pdf)

In this edition we look at Budget 2015, HMRC: Pensions Schemes Newsletter 68, last man standing schemes, transfers from DB to DC schemes and Pensions Ombudsman determinations in relation to pension liberation.

PATHways March 2015 (pdf)

In this edition we look at Budget 2015, HMRC: Pensions Schemes Newsletter 67 and the Pensions Schemes Act 2015.

PATHways February 2015 (pdf)

In this edition we look at better workplace pensions - governance and charging cap, draft TPR guidance on DB to DC transfers and conversions, and The Social Security Revaluation of Earnings Factors Order 2015.

PATHways January 2015 (pdf)

In this edition we look at the Pension Ombudsman publishing further pension liberation determinations, how pensions are changing, auto-enrolment and trivial commutation exercises.

PATHways December 2014 (pdf)

In this edition we include a look at the Autumn Statement, Taxation of Pensions Act 2014, HMRC: Pension Schemes Newsletter 66, Actuarial Standard Technical Memorandum 1 (AS TM1), Pensions Ombudsman publishes its first determination in relation to pensions liberation, HMRC: VAT on Scheme Management Fees, and HMRC: end of contracting-out for defined benefit schemes.

PATHways November 2014 (pdf)

In this edition we include a look at HMRC's 'Countdown to ending of contracting-out' bulletin, the abolition of short service refunds, and the DWP consultation on disclosure regulations.

PATHways October 2014 (pdf)

In this edition we include a look at HMRC taxation of Pensions Bill, a possible merger of PMI and NAPF, the abolishment of 55% tax on pension funds at death, the two year anniversary of auto-enrolment and the DWP issues consultation on NEST.


PATHways September 2014 (pdf)

The latest edition looks at HMRC Newsletter 65, The Pensions Regulator (TPR) changes to the DB return, The Pensions Advisory Service (TPAS) publishing its Annual Review 2013/14, together with Pensions Savings Statements and the Annual Allowance.

PATHways August 2014 (pdf)

A draft Taxation of Pensions Bill (which would take effect from 6 April 2015 upon receiving Royal Assent) has been issued for consulation, and includes the following provisions. Click on the document above for details.

PATHways July 2014 (pdf)

The HM Treasury consultation response (Freedom and choice in pensions) released on 21 July 2014 has given more details of the pension reforms announced in the last Budget. Free financial guidance will be provided to retirees by The Pensions Advisory Service (TPAS) and the Money Advice Service (MAS), in partnership with organisations like Age UK and the Citizens’ Advice Bureau. This guidance can be web - based, over the telephone or face - to - face.

The guidance will be paid for by a levy on regulated financial firms. Pension schemes and providers will not be asked to give this guidance due to the risk of un suitable products being suggested.

PATHways June 2014 (pdf)

On 26 June, the Government proposed significant and wide-ranging new amendments to the Finance Bill currently passing through Parliament concerning pension flexibility. Click on the document above for more details on what the new amendments cover.

PATHways May 2014 (pdf)

HMRC has published its latest Pension Schemes Newsletter 62. This contains some statistics on the number of applications received for Fixed Protection 2014, arrears on annuities, updates on Pensions Scheme Registration, updates to RPSM and Pension Scheme Transfers. Click on the document above for more details.

PATHways April 2014 (pdf)

The Finance Bill 2014 has introduced legislation in relation to the changes for trivial and small lump sum payments with effect from 27 March 2014. These changes will not formally become law until the Finance Act 2014 receives Royal Assent, likely to be in July. Click on the document above for more details.

PATHways March 2014 (pdf)

The Chancellor also announced the introduction of legislation in the Finance Bill 2014 to amend the Finance Act 2004 giving HMRC new powers to help prevent pension liberation schemes being registered and make it easier for HMRC to de-register such schemes. HMRC has published a Guidance Note “Combating Pension Liberation Changes to Finance Act 2004” and is seeking comments on the draft guidance by 27 June 2014. Click on the document above for more details.

PATHways February 2014 (pdf)

The draft Guaranteed Minimum Pensions Increase Order 2014 has been published. Click on the document above for more details.

PATHways January 2014 (pdf)

The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 were made on 24 October 2013 and come into force on 6 April 2014. There are currently two separate sets of disclosure regulations relating to personal pension schemes and occupational pension schemes. These are being revoked and replaced with the 2013 Regulations comprising the disclosure requirements for both occupational and personal pension schemes. Click on the document above for more details.

PATHways December 2013 (pdf)

Chancellor of the Exchequer George Osborne delivered the Autumn Statement on 5 December, which included a few announcements on pensions. The key details can be found by clicking on the above document.

PATHways November 2013 (pdf)

The DWP has published a consultation document about defined ambition and proposes that the regulation of workplace pension schemes should make sure that the sponsoring employer or scheme provider deliver any promise or guarantee. The aim is to give members more certainty about how much they will retire on, and make pension schemes cheaper to run for employers. Click on the document above for more details.

PATHways October 2013 (pdf)

HMRC Revenue & Customs (HMRC) has published its latest newsletter including; Fixed Protection 2014, Annual Allowance tool and the updated forms for Qualifying Recognised Pension Schemes (QROPS). Click on the document above for more details.

PATHways September 2013 (pdf)

The Office of Fair Trading (OFT) has reached agreement with business and The Pensions Regulator (TPR) on a set of reforms to the £275 billion market for defined contribution workplace pensions. The reforms result from its market survey which highlighted issues which mean some pension savers do not get value for money. Click on the document above for more details.

PATHways August 2013 (pdf)

HMRC newsletter 58; Marriage (Same Sex Couples) Act ; TPR: Record-keeping survey results ; TPR: Guides on selecting a good quality pension scheme for AE; TPR: commentary and analysis on automatic enrolment; TPR: More employers answering automatic enrolment call to action; TPAS Annual review 2012/13; TPR appoints interim chief executive; and High Court rules forced retirement of police officers not unlawful. Click on the document above for more details.

PATHways July 2013 (pdf)

The Finance Act 2013 received Royal Assent on 17 July 2013, including legislation to reduce the Lifetime Allowance (LTA) from £1.5 million to £1.25 million from 2014-15 as well as for Fixed Protection 2014, which is intended to protect savers who think they may be affected by the reduction in the LTA. Click on the document above for more details.


PATHways June 2013 (pdf)


The Government has published a consultation document that sets out the framework of how Individual Protection 2014 will work. It also seeks views on the detail of this protection regime and the draft legislation. Click on the document above for more details.

PATHways May 2013 (pdf)


A summary of key areas covered in the HMRC Pension Schemes Newsletter 57. Click on the document above for more details.

PATHways April 2013 (pdf)

Budget 2013 - abolition of contracting-out for Defined Benefit brought forward. Click on the document above for more details.

PATHways March 2013 (pdf)


HMRC updates Annual Allowance calculator; Interaction of deferred revaluation with Fixed Protection; Withdrawal of contracting-out defined contribution forms; The Pensions Regulator launches e-learning tool on pension liberation fraud; The Social Security Revaluation of Earnings Factors Order 2013 (SI 2013/527); DWP consults on draft disclosure of information regulations; The regulator launches record-keeping review; and Former tax association president jailed for tax fraud, Click on the document above for more details.

PATHways February 2013 (pdf)


HMRC newsletter 56, New flat rate state pension, Pension liberation crackdown, and Tribunal rules that civil partner should receive full widower’s pension. Click on the document above for more details.

PATHways January 2013 (pdf)


The Chancellor of the Exchequer, George Osborne, delivered his Autumn Statement on 5 December in which he made a number of announcements on pensions. Click on the document above for more details.

PATHways December 2012 (pdf)


The latest HMRC Newsletter has been issued and focuses on three main areas. A summary of the HMRC Newsletter 55 is set out in the document above.

PATHways October 2012 (pdf)


Automatic enrolment began on 1 October with the largest employers now required to enrol eligible staff into a workplace pension. Steve Webb, Minister for Pensions, is proud to be introducing this truly historic change, which will radically alter the way we save for our old age, and see millions more people putting something aside for the future. Click on the document above for more details.

PATHways August 2012 (pdf)


The Pension Protection Fund (PPF) has launched a Specialist Administration Services Panel (SASP) to help pension schemes complete the PPF assessment and FAS wind-up period more efficiently. Click on the document above for more details.

Pathways July 2012 (pdf)

The DWP released their response to the consultation on improving transfers and dealing with small pension pots on 17 July 2012. A brief summary of the initial conclusions from the Governments responses are set out in the document above.

PATHways June 2012 (pdf)

The latest HMRC newsletter has been issued and looks at seven main issues. A summary of the key announcements are set out in the document above

PATHways April 2012 (pdf)

Tax position of Short Service Refund Lump Sums from 6 April 2012, HMRC newsletter 53, RPI/CPI, Defined Ambition Schemes

PATHways March 2012 (pdf)

GMP equalisation, new regulations laid by the Government, fixed protection guidance, lifetime allowance charge, annual allowance calculator

PATHways February 2012 (pdf)

Abolition of protected rights, DWP contracting-out regulations, EU ramps up pressure on data protection

Pathways January 2012 (pdf)

HMRC newsletter 50 and 51, flexible drawdown, small pension pots, Qualifying Recognised Overseas Pension Schemes (QROPS)


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