ICAEW.com works better with JavaScript enabled.

Retirement

Retirement issues for employers are an integral part of human resources planning. On this page you can find articles, books and online resources providing guidance and background information.

What's on this page?

  • Legal Alert
  • Briefings
  • Online articles
  • Useful links
  • Articles and books in the Library collection

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Featured book

Tax efficient retirement planning
A.Ure (Bloomsbury Professional, 2014, 440 pages)
Navigates practitioners through the latest UK pension tax legislation and HMRC practice, outlining the main tax rules applicable to registered pension schemes and employer-financed retirement benefits schemes.

To borrow this book please contact the Library.

Featured article

Don't worry - someone will give me a nudge if I doze off
People Management, November 2014, p.40-44
Retirement is just a state of mind nowadays - what can businesses do to help older workers?

You will need to be logged-in to the website to access this article.

Legal Alert

Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.

Age and retirement

03-04-2013

Employers should take care to minimise the risk of potential age discrimination claims by not discussing an employee's age and possible retirement unless justified in the circumstances. Legal Alert, April 2013.

Guidance on forcible retirement

01-06-2012

It may technically be possible for employers to justify a retirement age, but they may be taking a major risk in so doing, in the light of two Supreme Court rulings on age discrimination. Legal Alert, June 2012.

Showing 3 of 11 items

Briefings

Briefings are four-page guides from Atom Content Marketing written for the busy practitioner, director and entrepreneur providing concise, practical advice on core business issues.


Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

UK corporate pension plans waking up to benefits of target-date funds

Target-date funds (TDFs) are growing in popularity since the UK's pension freedoms legislation was introduced in 2015. Pension advisers can add value by helping pension members manage their assets through retirement.

New sense of duty

Trustees of defined contribution pension schemes are facing significant challenges, as (in part due to the introduction of auto-enrolment) the standards expected have been raised and the role has become more challenging. The trustee has the responsibility of ensuring the pension scheme is run successfully and their focus should be on supporting employees to adequately save for retirement. Includes a table showing industry averages for how frequently trustees communicate with pension scheme members.

Retirement Confidence Monitor 2016

Results from a State Street Global Advisors survey measuring confidence levels of pension scheme members in the UK, Ireland and US during 2013-2016. Includes statistics on the amount of risk members surveyed are willing to take and their pension plan satisfaction levels.

Showing 3 of 32 items

Useful links

Expenses and benefits: Retirement benefit schemes
Guidance from GOV.UK on an employer's tax and reporting obligations.

Retirement (Acas)
Information from Acas on changes to UK employment law relating to retirement.

When an employee retires
Archived guide from Business Link covering procedures, pensions, support for retiring employees, early retirement and ill health.

Working without the default retirement age
Advisory booklet produced by Acas as guidance for employers. Published in March 2011.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.