External resources

Pensions Regulator

Pensions Regulator: auto-enrolment and workplace pensions reform

Pensions Regulator: clearance and anti-avoidance

Pensions Regulator: conflicts of interest

Pensions Regulator: cross-border schemes

Pensions Regulator: determinations Panel

Pensions Regulator: dispute resolution

Pensions Regulator: early leavers

Pensions Regulator: general

Pensions Regulator: inducements

Pensions Regulator: internal controls

Pensions Regulator: lump sum death benefits

Pensions Regulator: member-nominated trustees (MNTs)

Pensions Regulator: modification

Pensions Regulator: multi-employer withdrawals

Pensions Regulator: notifiable events and whistleblowing

Pensions Regulator: record keeping

Pensions Regulator: regulatory guidance

Pensions Regulator: relations with advisers

Pensions Regulator: scheme-specific funding

Pensions Regulator: transfer values

Pensions Regulator: trustee knowledge and understanding

Pensions Regulator: winding up

Pension Protection Fund (PPF)

PPF: general

PPF: trustee guidance

PPF: levy

PPF: contingent assets

PPF: block transfers

PPF: notices

Financial Assistance Scheme (FAS)

Ombudsmen and Tribunals

Pensions Ombudsman

Pension Protection Fund Ombudsman (PPFO)

Financial Assistance Scheme (FAS) Ombudsman

Pensions Regulator Tribunal

Parliamentary Ombudsman

Government bodies

The Department for Work and Pensions (DWP)

Government Actuary's Department (GAD)

HM Revenue & Customs (HMRC)

HM Treasury

National Audit Office (NAO)

National Insurance Contributions Office (NICO)

National Insurance Services Pensions Industry (NISPI)

NEST Corporation

Personal Accounts Delivery Authority (PADA)

European Union

Reorganising and outsourcing

Actuarial bodies

Pensions bodies

Pensions Regulator

Pensions Regulator: auto-enrolment and workplace pensions reform

Staging date timeline (www.practicallaw.com/6-506-5205).

Detailed guidance note 1: employer duties and defining the workforce (www.practicallaw.com/6-520-9096).

Detailed guidance note 2: getting ready (www.practicallaw.com/0-520-9099).

Detailed guidance note 3: assessing the workforce (www.practicallaw.com/2-520-9102).

Detailed guidance note 3(a): postponement (www.practicallaw.com/0-520-9103).

Detailed guidance note 3(b): transitional period for defined benefit and hybrid schemes (www.practicallaw.com/8-520-9104).

Detailed guidance note 3(c): having completed the assessment (www.practicallaw.com/5-520-9105).

Detailed guidance note 4: pension schemes (www.practicallaw.com/3-520-9106).

Detailed guidance note 5: automatic enrolment (www.practicallaw.com/7-520-9109).

Detailed guidance note 6: opting in, joining and contractual enrolment (www.practicallaw.com/9-520-9113).

Detailed guidance note 7: opting out (www.practicallaw.com/7-520-9114).

Detailed guidance note 8: safeguarding individuals (www.practicallaw.com/4-520-9115).

Detailed guidance note 9: keeping records (www.practicallaw.com/0-520-9117).

Pensions Regulator: clearance and anti-avoidance

Code of practice 12: Material detriment code (www.practicallaw.com/2-386-1142).

Clearance guidance (June 2009 version) (www.practicallaw.com/9-386-3350).

Clearance guidance (December 2008 version) (www.practicallaw.com/8-502-7095).

Clearance guidance (March 2008 version) (www.practicallaw.com/0-504-3570).

Clearance guidance (April 2005 version) (www.practicallaw.com/9-504-1289).

Clearance application form (www.practicallaw.com/5-206-1956).

Guidance on abandonment of defined benefit pension schemes (www.practicallaw.com/6-384-7724).

Pensions Regulator: conflicts of interest

Conflicts of interest guidance (www.practicallaw.com/1-383-8326).

Pensions Regulator: cross-border schemes

Application form for approval as a cross-border scheme (www.practicallaw.com/8-206-1974).

Application form for authorisation as a cross-border scheme (www.practicallaw.com/5-206-1975).

Cross-border schemes guidance (www.practicallaw.com/4-206-1971).

Pensions Regulator: determinations Panel

Determinations Panel homepage (www.practicallaw.com/8-208-0005).

Determinations Panel: procedure (www.practicallaw.com/7-382-3124).

Determinations Panel: process (www.practicallaw.com/8-385-1475).

Pensions Regulator: Case Team Procedure (www.practicallaw.com/8-382-1129).

Determination notice: Sea Containers 1983 Pension Scheme (www.practicallaw.com/7-379-6842).

Determination notice: Sea Containers 1990 Pension Scheme (www.practicallaw.com/9-379-6841).

Final notice under section 99(4) of the Pensions Act 2004, Telent pension scheme (www.practicallaw.com/0-379-7897).

Pensions Regulator: dispute resolution

Code of practice 11: dispute resolution - reasonable periods (www.practicallaw.com/2-381-1920).

Pensions Regulator: early leavers

Code of practice 04: early leavers - reasonable periods (www.practicallaw.com/1-385-1841).

Pensions Regulator: general

Exchange (online scheme return filing) (www.practicallaw.com/7-384-6489).

Pensions Regulator's website (www.practicallaw.com/0-203-9656).

Pensions Regulator: inducements

Guidance on inducement offers (www.practicallaw.com/8-378-7979).

Pensions Regulator: internal controls

Code of practice 09: internal controls (www.practicallaw.com/9-207-0001).

Pensions Regulator: lump sum death benefits

Guidance on lump sum death benefits (www.practicallaw.com/1-204-1423).

Pensions Regulator: member-nominated trustees (MNTs)

Code of practice 08: MNT/MND - putting arrangements in place (www.practicallaw.com/3-204-0352).

Member nominated trustee (MNT) guidance (www.practicallaw.com/5-204-0351).

Pensions Regulator: modification

Code of practice 10: modification of subsisting rights (www.practicallaw.com/5-207-2262).

Statement to employers about consulting members on scheme changes (www.practicallaw.com/3-384-7725).

Pensions Regulator: multi-employer withdrawals

Application for approval of a withdrawal arrangement (www.practicallaw.com/5-204-0346).

Application for direction suspending trustees' power to enforce employer debt (www.practicallaw.com/1-204-0348).

Multi-employer schemes and employer departures (November 2010 version) (www.practicallaw.com/4-504-0249).

Multi-employer withdrawal arrangements guidance (April 2008 version) (www.practicallaw.com/7-382-6306).

Multi-employer withdrawal arrangements guidance (pre-6 April 2008) (www.practicallaw.com/3-203-9706).

Pensions Regulator: notifiable events and whistleblowing

Code of practice 01: reporting breaches of the law (www.practicallaw.com/0-204-1428).

Code of practice 02: notifiable events (www.practicallaw.com/4-204-1214).

Code of practice 05: reporting late contributions to occupational money purchase schemes (www.practicallaw.com/1-206-9997).

Code of practice 06: reporting late contributions to personal pensions (www.practicallaw.com/7-206-9999).

Form to report breach of law (www.practicallaw.com/9-204-0349).

Form to report a notifiable event (www.practicallaw.com/7-204-0350).

Guidance on complying with the duty to report breaches of law (www.practicallaw.com/2-204-1427).

Notifiable events directions under section 69(1) of the Pensions Act 2004 (www.practicallaw.com/2-204-1210).

Pensions Regulator: record keeping

Guidance on record keeping: good practice in measuring member data (www.practicallaw.com/1-384-7057).

Pensions Regulator: regulatory guidance

Inducements guidance (January 2007) (www.practicallaw.com/8-378-7979).

Monitoring the employer covenant (November 2010) (www.practicallaw.com/9-504-2180).

Transfer incentives (December 2010) (www.practicallaw.com/3-504-2183).

Pensions Regulator: relations with advisers

Relations with advisers: Guidance from the Pensions Regulator (www.practicallaw.com/0-500-9236).

Pensions Regulator: scheme-specific funding

Code of practice 03: funding defined benefits (www.practicallaw.com/8-203-9643).

Guidance on the role of contingent assets in scheme funding (www.practicallaw.com/6-203-9644).

Guidance on good practice when choosing assumptions for defined benefit schemes (www.practicallaw.com/3-383-8325).

Guidance on summary funding statements (www.practicallaw.com/4-206-4955).

Specimen recovery plan (www.practicallaw.com/8-204-0340).

Specimen schedule of contributions (www.practicallaw.com/6-204-0341).

Specimen statement of funding principles (www.practicallaw.com/4-204-0342).

Specimen summary funding statement (before the trustees have obtained first valuation under the Pensions Act 2004) (www.practicallaw.com/0-204-0344).

Specimen summary funding statement (after first valuation under the Pensions Act 2004) (www.practicallaw.com/2-204-0343).

Statement on how the Regulator will regulate the funding of defined benefits (www.practicallaw.com/0-203-9642).

Statement to employers sponsoring DB pension schemes (February 2009) (www.practicallaw.com/5-385-2080).

Statement to trustees about current financial pressures (October 2008) (www.practicallaw.com/9-385-2078).

Pensions Regulator: transfer values

Guidance on transfer values (www.practicallaw.com/3-383-5906).

Pensions Regulator: trustee knowledge and understanding

Code of practice 07: trustee knowledge and understanding (TKU) (www.practicallaw.com/9-206-9998).

Scope guidance for trustees of defined benefit schemes (www.practicallaw.com/2-362-5956).

Scope guidance for trustees of defined contribution schemes (www.practicallaw.com/0-362-5957).

Scope guidance for trustees of small (12 – 99 members) fully insured defined contribution schemes (www.practicallaw.com/1-500-8948).

Pensions Regulator: winding up

Form for annual winding up reports by trustees (www.practicallaw.com/1-204-0353).

Form for first report on a scheme's winding up (www.practicallaw.com/9-204-0354).

Guidance on winding up: avoiding delays (www.practicallaw.com/0-385-1832).

Winding up: joint statement by the Pensions Regulator, PPF and FAS (www.practicallaw.com/7-382-9786).

Pension Protection Fund (PPF)

PPF: general

PPF's website (www.practicallaw.com/5-204-1195).

PPF: trustee guidance

Overfunded schemes (www.practicallaw.com/7-504-4887).

Trustee good practice guide (www.practicallaw.com/6-385-1481).

Trustee guidance: assessment periods (www.practicallaw.com/5-385-1844).

Trustee guidance home page (www.practicallaw.com/4-385-1482).

Winding up: joint statement by the Pensions Regulator, PPF and FAS (www.practicallaw.com/7-382-9786).

PPF: levy

2011/12 Pension Protection Levy Policy Statement (www.practicallaw.com/0-504-3551).

2010/11 Pension Protection Levy Policy Statement (www.practicallaw.com/0-501-0904).

Determination under section 175(5) of the Pensions Act 2004 for the 2011/12 levy year (www.practicallaw.com/0-504-4447).

Determination under section 175(5) of the Pensions Act 2004 for the 2010/11 levy year (www.practicallaw.com/2-501-1163).

Determination under section 175(5) of the Pensions Act 2004 for the 2009/10 levy year (www.practicallaw.com/1-384-9787).

Determination under section 175(5) of the Pensions Act 2004 for the 2008/09 levy year (www.practicallaw.com/3-383-0065).

Guide to the PPF levy 2008/09 (www.practicallaw.com/0-385-1479).

Levy practice guidance: guidance on the use of discretionary powers (2011/12 levy) (www.practicallaw.com/3-504-4484).

Levy practice guidance: guidance on the use of discretionary powers (2010/11 levy) (www.practicallaw.com/1-501-4930).

PPF table of assumed probability of insolvency 2011/12 (www.practicallaw.com/2-504-6964).

Section 143 valuation guidance (www.practicallaw.com/5-506-1038).

Section 143 assumptions on valuation guidance (www.practicallaw.com/8-506-1046).

Section 179 valuation guidance (www.practicallaw.com/1-386-1114).

Section 179 assumptions on valuation guidance (www.practicallaw.com/0-506-1050).

PPF: contingent assets

Contingent assets guidance (December 2011) (www.practicallaw.com/0-518-4715).

Contingent assets guidance (December 2010) (www.practicallaw.com/6-504-4487).

Contingent assets guidance (December 2009) (www.practicallaw.com/7-501-2080).

Contingent asset certificates and standard form agreements (www.practicallaw.com/1-385-1488).

Type A contingent asset (group company guarantee) (www.practicallaw.com/6-501-0920).

Type B(i) contingent asset (security over a bank account) (www.practicallaw.com/4-501-0921).

Type B(ii) contingent asset (security over land in England and Wales) (www.practicallaw.com/0-501-0923).

Type B(iii) contingent asset (security over securities) (www.practicallaw.com/8-501-0924).

Type C(i) contingent asset (letter of credit or bank guarantee with evergreen duration) (www.practicallaw.com/5-501-0925).

Type C(ii) contingent asset (letter of credit or bank guarantee with reducing balance) (www.practicallaw.com/3-501-0926).

PPF: block transfers

Block transfer certificates (www.practicallaw.com/5-380-9609).

Block transfer guidance 2011 (www.practicallaw.com/5-385-1491).

Block transfer guidance 2012 (www.practicallaw.com/7-519-9412).

PPF: notices

Section 120 notice: insolvency event notice (www.practicallaw.com/2-385-1483).

Section 122 notice: pension scheme status notice (scheme failure) (www.practicallaw.com/7-385-1485).

Section 122 notice: pension scheme status notice (withdrawal notice) (www.practicallaw.com/5-385-1486).

Section 122(4) notice: pension scheme status notice (ceasing to act) (www.practicallaw.com/3-385-1487).

Financial Assistance Scheme (FAS)

FAS webpage (DWP) (www.practicallaw.com/0-385-3789)

Guidance and forms (www.practicallaw.com/5-385-3881).

Information for pension scheme members (www.practicallaw.com/1-385-3878).

Information for pension professionals (www.practicallaw.com/7-385-3880).

Legislation (www.practicallaw.com/1-385-3883).

Technical bulletins (www.practicallaw.com/3-385-3882).

Ombudsmen and Tribunals

Pensions Ombudsman

Pensions Ombudsman's website (www.practicallaw.com/9-200-6454).

Counsel's opinion on article 6 of the ECHR (www.practicallaw.com/3-203-9650).

Complaint form (www.practicallaw.com/5-204-0308).

Determinations (www.practicallaw.com/6-208-1954).

Guidance on avoiding complaints (www.practicallaw.com/4-205-0029).

Guidance for complainants (www.practicallaw.com/0-205-0026).

Guidance for employers and trustees (www.practicallaw.com/2-205-0025).

Guidance for ill-health complaints (www.practicallaw.com/1-385-3802).

Instructions and guidance for respondents (www.practicallaw.com/2-385-3707).

Online complaint form (www.practicallaw.com/0-385-3713).

Pension Protection Fund Ombudsman (PPFO)

PPFO's website (www.practicallaw.com/8-385-3709).

Complaint form (www.practicallaw.com/6-385-3710).

Determinations (www.practicallaw.com/9-385-3803).

Guidance for applicants (www.practicallaw.com/2-385-1459).

Reviewable matter form (www.practicallaw.com/4-385-3711).

Financial Assistance Scheme (FAS) Ombudsman

FAS Ombudsman's website (www.practicallaw.com/8-385-1461).

Appeal form (www.practicallaw.com/4-385-1830).

Determinations (www.practicallaw.com/5-385-1820).

Guidance for applicants (www.practicallaw.com/2-385-1826).

Interested person application form (www.practicallaw.com/2-385-1831).

Pensions Regulator Tribunal

Pensions Regulator Tribunal's website (www.practicallaw.com/5-382-2106).

Decisions (www.practicallaw.com/0-385-1455).

Reference notice (www.practicallaw.com/2-382-2103).

Short guide to the Pensions Regulator Tribunal (www.practicallaw.com/7-382-2105).

Parliamentary Ombudsman

Parliamentary and Health Service Ombudsman's website (www.practicallaw.com/3-385-1492).

Government bodies

The Department for Work and Pensions (DWP)

DWP's website (www.practicallaw.com/1-385-1836).

Blue volumes (consolidated legislation relating to pensions) (www.practicallaw.com/3-385-3877).

Information for professionals and advisers (www.practicallaw.com/1-208-0971).

Pensions reform (www.practicallaw.com/1-208-0080).

Policy and strategy publications (www.practicallaw.com/0-207-9968).

Press releases (www.practicallaw.com/2-207-9967).

Regulatory impact assessments (www.practicallaw.com/7-208-0973).

Resource centre: consultations (www.practicallaw.com/9-208-0972).

What's new (www.practicallaw.com/5-208-0974).

Government Actuary's Department (GAD)

GAD's website (www.practicallaw.com/9-385-1837).

Pensions newsletters (www.practicallaw.com/0-207-9973).

Pension schemes survey publications (www.practicallaw.com/4-207-9971).

PPP/PFI publications (www.practicallaw.com/4-208-0979).

Press releases (www.practicallaw.com/7-207-9979).

HM Revenue & Customs (HMRC)

HMRC's website (www.practicallaw.com/5-385-1839).

Pension Schemes Services: Pensions Industry Stakeholder Forum (www.practicallaw.com/5-508-1871).

Employers' contributions to registered pension schemes (www.practicallaw.com/3-207-9981).

HMRC: Scheme returns for registered occupational pension schemes (www.practicallaw.com/8-257-1956).

IR 12 (2001) (www.practicallaw.com/5-386-8590).

IR 76 (2000) (www.practicallaw.com/3-386-8591).

Inducements guidance (www.practicallaw.com/4-386-8519).

Registered pension schemes manual (RPSM) (www.practicallaw.com/2-204-0418).

Registered pension schemes manual (RPSM): recent changes to the manual (www.practicallaw.com/4-207-9990).

Registered pension schemes manual (RPSM): update index (www.practicallaw.com/6-207-9989).

Pension schemes (www.practicallaw.com/7-207-9984).

Pension schemes updates (www.practicallaw.com/9-207-9983).

Pensions tax simplification: guidance and forms (www.practicallaw.com/0-207-9987).

Registered pension scheme event reports (www.practicallaw.com/5-257-1953).

Registered pension schemes: forms and completion notes (www.practicallaw.com/8-500-1873).

HM Treasury

HM Treasury's website (www.practicallaw.com/1-208-0018).

Consultations: full index (www.practicallaw.com/5-208-0016).

Independent reviews (www.practicallaw.com/9-208-0019).

Latest live consultations (www.practicallaw.com/5-208-0021).

Regulatory impact assessments index (www.practicallaw.com/3-208-0022).

National Audit Office (NAO)

NAO: website (www.practicallaw.com/1-385-1469).

National Insurance Contributions Office (NICO)

NICO: website (www.practicallaw.com/5-385-1472).

National Insurance Services Pensions Industry (NISPI)

NISPI: website (www.practicallaw.com/1-205-6990).

NEST Corporation

NEST: website (www.practicallaw.com/9-503-9620)

Personal Accounts Delivery Authority (PADA)

PADA: website (www.practicallaw.com/2-385-3788).

European Union

Committee of European Insurance and Occupational Pensions Supervisors (CEIOPS) (www.practicallaw.com/6-202-3266).

CEIOPS: cross-border pensions: summaries of social and labour law (www.practicallaw.com/2-386-3853).

European Commission: occupational pensions (www.practicallaw.com/8-385-3790).

European Commission: Taxes in Europe database (www.practicallaw.com/3-386-3051).

Reorganising and outsourcing

Cabinet Office: staff transfers in the public sector: statement of practice (www.practicallaw.com/9-205-9089).

HM Treasury: fair deal for staff pensions: procurement of bulk transfer agreements and related issues (www.practicallaw.com/1-205-9088).

ODPM: circular 03/2003 (www.practicallaw.com/3-205-9105).

Actuarial bodies

Actuarial Profession: website (www.practicallaw.com/8-207-7022).

Actuarial Profession: manual of Actuarial Practice (MAP) (www.practicallaw.com/6-208-0959).

Financial Reporting Council (FRC): website (www.practicallaw.com/8-520-7992).

Pensions TAS (www.practicallaw.com/7-520-9779).

Transformations TAS (www.practicallaw.com/4-508-6204).

Financial Reporting Council (FRC): adopted guidance notes (www.practicallaw.com/9-520-7996).

GN16 retirement benefit schemes: transfers without consent (www.practicallaw.com/1-207-2952).

GN19 retirement benefit schemes: winding-up and scheme asset deficiency (www.practicallaw.com/5-206-2084).

GN28 retirement benefit schemes: adequacy of benefits for contracting-out (www.practicallaw.com/4-207-2026).

GN49 occupational pension schemes: scheme funding matters on which advice of actuary must be obtained (www.practicallaw.com/2-385-3806).

Pensions bodies

Association of Pension Lawyers (APL): website (www.practicallaw.com/8-206-4963).

National Association of Pension Funds (NAPF): website (www.practicallaw.com/0-106-3464).

Society of Pensions Consultants (SPC): website (www.practicallaw.com/8-385-2856).

The Pensions Advisory Service (TPAS): website (www.practicallaw.com/9-205-0017).

The Pensions Management Institute (PMI): website (www.practicallaw.com/2-207-9991).