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Retirement issues for employers are an integral part of human resources planning. On this page you can access a range of articles, books and online resources providing quick links to guidance, updates and background information.

What's on this page?

  • Legal Alert
  • Briefings
  • Online articles
  • Useful links: Gov.uk, guides, checklists
  • Articles and books in the Library collection

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
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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?

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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


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


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.

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Directors' Briefings and Start-Up Briefings are four-page guides written for the busy practitioner, director and entrepreneur providing concise, practical advice on core business issues.

Pensions for business owners


Anyone setting up or running a company must be able to prioritise their time and resources, which might see pension planning pushed down the agenda. But creating a savings plan is one way to ensure a secure and comfortable retirement.

Pensions for employees


Major reform is sweeping through occupational pension provision and it affects every employer in the UK.

Pensions for senior managers


There has never been more choice and flexibility for senior managers when it comes to pension saving. Since the tax rules governing pensions were simplified two years ago, most employees can contribute more to their retirement fund, exercise greater control over drawing their income and invest in a wider range of assets.

Disclaimer: These publications from Atom Content Marketing are for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.

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.

Age at work: How should employers prepare for an ageing workforce

Employers Law January 2015 Issue 462, p.1

The demographic of British workers is changing, with increasing numbers of workers aged between 50 and state pension age. Employers will need to adapt and provide for an ageing workforce in areas such as training, health care and retirement planning.

Don't worry - someone will give me a nudge if I doze off

Jane Simms People Management November 2014 p.40-44

Retirement is just a state of mind nowadays - what can businesses do to help older workers? Conversations on future career plans should be happening as part of regular appraisals for all employees. Article includes an infographic showing the average age of selected UK professions.

CEO turnover and audit pricing

Hua-Wei Huang | Robert J.Parker | Yi-Hung Lin | Yun-Chia Anderson Yan Accounting Horizons June 2014 Vol. 28, Issue 2, p.297-312

This study examines the relationship between CEO turnover in client companies and the fees charged by their audit firms. The authors propose that forced CEO turnover (such as dismissals) pose higher business and audit risks for the audit firm than voluntary turnover (such as retirements); further, greater risk leads to higher audit prices. They develop a regression model of audit fees. Results reveal that companies with forced CEO turnover have significantly higher audit fees than companies with either voluntary turnover or no turnover.

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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 practical 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 fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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