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Auto-enrolment: A guide for members on factors to consider when selecting or advising on a suitable workplace pension scheme

Whilst the Pensions Regulator (‘TPR’) has set out a wide range of practical issues which must be considered by employers when selecting an appropriate workplace pension scheme, there is no formal guidance as to the amount of due diligence required.

This has caused uncertainty amongst members as to the breadth and depth of consideration which they must be able to demonstrate when advising on or assisting clients with scheme selection, when deciding which schemes to offer as part of their payroll services or when selecting a scheme for their own workforce. As a result, there is concern amongst members about the potential for future recourse in instances where they are subsequently deemed to have given insufficient consideration to relevant factors when selecting or advising on, or assisting clients with scheme selection.

Download the guide

Access a PDF version of the helpsheet to print or save. This document is only available to logged-in ICAEW members and ACA students.


This guide has been updated to reflect the new authorisation regime for master trusts, the latest information on possible implications for PII and include NEST's new ‘Expression of Wish’ option that allows NEST savers to mitigate potential IHT charges.

The purpose of this helpsheet is to assist members by setting out ICAEW's view on the factors which we would expect our members to consider when assessing whether a scheme is appropriate, covering:

  • governance and sustainability
  • compatibility with payroll software
  • costs and charges
  • discrimination
  • tax relief
  • generating letters for staff.

Issued: May 2016
Revised: February 2020

If you want to reproduce or redistribute any of the material in this publication, you should first get ICAEW's permission in writing. ICAEW will not be liable for any reliance you place on the information in this material. You should seek independent advice.