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Adviser  >  Technical Central  >  Information & guidance  >  General  >  General


Automatic enrolment

Starting in October 2012, employers have to automatically enrol certain employees into a pension scheme and make contributions on their behalf.

Child benefit

In certain circumstances, receiving the child benefit can result in a tax charge. This article looks at ways to reduce or eliminate the charge.

HMRC newsletters

Periodically HMRC issue Pension Schemes Newsletters. These cover almost anything to do with pensions and contain valuable information.

In specie

In specie transactions can involve pension schemes in two different ways – in specie transfers and in specie contributions. This article explains the difference.

Stakeholder pensions

This analysis looks at some of the more technical requirements that apply to stakeholder pensions.


State pension

Single-tier pension

The single-tier pension will replace the basic state pension in April 2016. Existing benefits will be protected.

Basic state pension

The basic state pension will soon be replaced by the single-tier pension. It is possible to defer the state pension.

Contracting out

From 6 April 2012, it is no longer possible to contract out of S2P using a money purchase or appropriate personal pension/stakeholder plan, meaning it is currently only possible to contract out of S2P using a final salary scheme.

For professional advisers only