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The Facts - Occupational pension schemes

The content of this page is based on our understanding of how pensions worked before A-Day, the 6 April 2006, and is provided for reference only.

Pensions Update 150 - Pre A-Day Avoidance - Details of how HM Revenue and Customs are concerned that people might be abusing existing funding rules in the run up to A-Day

Teachers' Pensions - An overview of all the Teachers' Pension Schemes

The Universities Superannuation Scheme (USS) - A brief overview of The Universities Superannuation Scheme

MFR Abolished? Not Yet!! - Details of the proposed amendments to the MFR regime

Local Government Pension Scheme (LGPS) - An overview of the Local Government Pension Scheme

Pensions Update 148 - Overseas Transfers - New rules for people who are seconded abroad

Civil Service Pensions - Premium Scheme - An overview of the Premium Civil Service Pension Scheme

Civil Service Pensions - Classic Plus Scheme - An overview of the Classic Plus Civil Service Pension Scheme

Civil Service Pensions - Classic Scheme - An overview of the Classic Civil Service Pension Scheme

The Firefighters' Pension Scheme (FPS) - An overview of the Firefighters' Pension Scheme

Armed Forces Pension Scheme (AFPS) - An overview of the Armed Forces Pension Scheme

Pensions Update 147 - New rules for Fragmented Lump sums

The Police Pension Scheme (PPS) - An overview of the Police Pension Scheme

Small Self-Administered Schemes - Trustees' Borrowings - Details of how Trustee's borrowings work for SSASs

Small Self-Administered Scheme - Self Investment - Details on SSAS self-investment

Small Self-Administered Scheme - Property Purchase - Details on SSAS property purchase

Small Self-Administered Schemes (SSAS) - A summary of what a SSAS is and and what they can invest in

Maximum Funding For Insured Money Purchase Schemes And SSAS Explained - Our analysis of the maximum funding rules for both insured money purchase occupational pension schemes and SSASs

Triviality Rules Under Occupational Pension Schemes - Triviality under Occupational Pension Schemes

A Guide to Inland Revenue Maximum Benefits for Occupational Pension Schemes - Do you find occupational benefit regimes confusing?  Our 'at a glance' guide will provide you with all the information you need to know, from ill-health early retirement to late retirement

Part-Time Workers - Equal Treatment & Occupational Pension Schemes - Our detailed analysis of the Department for Work and Pensions Draft consultation

Pensions Update 137 - Revised maximum funding basis for Small Self Administered Schemes

Pensions Update 142 - New guidance for clients applying for continuous service - IR12 OPS GNs updated

Pensions Update 143 - Revised guidance on SSAS loans published

Pensions Update 134 - The Retirement Benefits (Information Powers) (Amendment) Regulations, SI 2002 No. 3006.  This Update explains the new regulations which came into effect on 6/4/03

Pension Schemes And The Pensions Act 1995 - This guide details the main requirements under the Pensions Act 1995 for approved pension schemes

Small Self Administered Schemes Changes To The Role Of Pensioneer Trustee - PSO Update 69 Enhancing the Role of the Pensioneer Trustee was issued by the Inland Revenue on 29 August 2000. This Update confirmed the expanded role of the Pensioneer Trustee

 

 

For professional advisers only