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

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Featured book

Employee reward structures
(Spiramus Press, 2017)
A guide to the tax treatment of executive reward packages, with sections on registered pension schemes, employer-financed retirement benefit schemes and employee benefit trusts. 

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.

ECJ guidance on retirement of employees


Employers will benefit from European Court of Justice (ECJ) guidance on when forcible retirement of employees because of their age is ‘objectively justified’, following a recent ruling. Legal Alert, September 2011.

Updated guidance on age-related issues


Employers will welcome updated guidance from the Chartered Institute of Personnel and Development (CIPD) and the TUC to help them address the age-related challenges they face following recent radical changes to the law governing retirement of workers. Legal Alert, June 2011.

More regulations on new retirement age


The Government has now published a second set of draft regulations abolishing the employee default retirement age, making complicated, important changes to the transitional rules. Given the complexity of the transitional provisions, and particularly how the rules regarding extensions to employment will operate, employers are strongly recommended to take heed of their practical application and implications. Legal Alert, April 2011.

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Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

PLSA has tips for trustees of UK retirement funds

The UK Pensions and Lifetime Savings Association published top tips on how to best use cost-disclosure templates aimed at helping trustees of retirement funds compare money managers' offerings and watch their costs.

NT lands UK pension fund mandate

Northern Trust will provide asset servicing solutions and valuation reporting for the House of Fraser Beatties & Jenners Pension Scheme, which provides retirement income for 10,000 scheme members across the UK.

Retention plan: Carriers get creative to keep employees happy

Article reporting on the efforts made by insurance companies to retain employees. It mentions the use of basic fringe benefits such as health insurance and retirement plans, flexibility in work time and space, and career development services.

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Useful links

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

Retirement (Acas)
Information on employees'rights, how employers should approach discussing retirement, and answers to frequently asked questions.

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