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ICAEW on Pensions

The pensions landscape is undergoing radical change at present, with wave after wave of new legislation. On this page you can access the latest guidance, articles, press releases, reports, technical releases, helpsheets, representations and webinars published by ICAEW in this area.

Guidance on GDPR

ICAEW guidance for the trustees of pension funds on issues raised by the General Data Protection Regulation (GDPR). Part of ICAEW's guide to GDPR

GDPR and pension funds

11-05-2018

This guide outlines the issues the General Data Protection Regulation (GDPR) raises for the trustees of pension funds, including their dealings with administrators and auditors. It is part of a series designed to answer the questions that members have been asking about the GDPR.

Press releases

Top 10 tax planning tips to boost your finances

31-12-2014

With the deadline for online self-assessment tax returns coming up and with many feeling the seasonal strain on their finances after Christmas, Anita Monteith, ICAEW Tax Faculty Technical Manager, offers up 10 tax planning tips that could reduce your tax burden and leave you feeling better off in the New Year.

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Articles

Tax news in brief

20-01-2021

Highlights from the broader tax news week ending 20 January, which includes: HMRC to amend CJRS guidance over annual pay, updates to ICAEW's support on options for self-assessment deadlines, HMRC webinar to help avoid pension scams, and potential VAT implications for Gibraltar post-Brexit.

Pension funds must reach net-zero emissions by 2050

ICAEW Insights Quarterly 03-12-2020

Pensions contribute to the climate crisis, so the finance industry must do more to promote a cleaner planet. Tony Burdon, CEO of Make My Money Matter, explains why retirement savings hold the power to build a better world.

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Reports

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Technical releases

ICAEW technical releases are a source of good practice guidance on technical and practice issues relevant to the work of ICAEW Chartered Accountants, accountants and other professionals. The ICAEW Library & Information Service maintains a complete collection of all Technical Releases published since 1972. You can browse technical releases by topic or search our archive to find a particular release.

TECH 05/20 AAF: Assurance reporting on Master Trusts

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03-04-2020

TECH 05/20 AAF, published by ICAEW’s Audit and Assurance Faculty, provides guidance on the performance of assurance engagements on governance control activities established by trustees of Master Trusts. The Technical Release is effective for reporting periods beginning on or after 31 March 2020. Early adoption of the guidance is encouraged.

TAXguide 06/20 Spring Budget 2020

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16-03-2020

The Chancellor of the Exchequer delivered his first Budget of 2020 on 11 March 2020. This is a summary of the announcements on tax and related matters. It has been prepared by the ICAEW Tax Faculty team, with an overview by Frank Haskew, and edited by Lindsey Wicks.

Assurance reports on internal controls of service organisations made available to third parties (TECH 01/20 AAF)

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16-01-2020

Guidance for practitioners engaged to give an assurance report on internal controls at service organisations. The scope of assurance reporting covers internal controls over the service the service organisation provides and is not restricted to controls related to financial reporting. The guidance contains reporting and assessment criteria for a range of financial service organisations.

TAXguide 1818 - small business tax issues

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14-12-2018

In TAXguide 18/18, Rebecca Benneyworth explores the recent tax changes affecting small businesses, and looks at the impact of the more recent changes to dividend taxation and the rate of corporation tax on the small business tax landscape.

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Helpsheets and guides

Helpsheets prepared by ICAEW technical specialists to assist you in your day-to-day work. These helpsheets are restricted to logged-in ICAEW members and students.

Implications for pension schemes being included in the FRC's OEPI definition

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ICAEW 15-12-2020

ICAEW recently sought clarification from the FRC regarding aspects of the OEPI definition and permitted non-audit services as they relate to UK pension schemes, some of which are covered in the FRC's revised implementation guidance issued in November 2020. This guide explains the definition of ‘members’ and ‘assets’, clarifies whether the pension scheme is a ‘controlled undertaking’ where there is a corporate trustee company, covers prohibition of non-audit services to the sponsoring employer relating to pension scheme assets, liabilities or funding, and provides clarification regarding Master Trusts and Assurance Services under Tech 05/20 AAF.

Occupational pension schemes: assurance about internal controls

Business Law ICAEW 26-03-2019

This ICAEW guidance aims to address any expectation gaps around assurance in the pension schemes sector. In particular, it looks at how internal and external audit can play a part in the governance of UK pension arrangements.

SSAS pension schemes

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Technical Advisory Services ICAEW 10-07-2018

Technical helpsheet issued to help members determine which accounting standard should be used when preparing the accounts of a small self-administered pension scheme (SSAS pension scheme).

Engagement letters helpsheet part 2 J guidance notes

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ICAEW 04-10-2017

Supplementary schedule to the main engagement letter helpsheet. Provides sample wordings to help you draft engagement letters. Covers the auto-enrolment aspects of payroll services.

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Representations

ICAEW makes representations to policymakers and regulators on behalf of the accountancy profession explaining how changes to policy and legislation will impact day-to-day practice. You can read all the latest consultations and representations, view archived representations from ICAEW to regulators or search our archive to find a particular representation.

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Webinars

UK GAAP - untangling the knots

14-12-2018

Highlights some of the current hot topics and common problem areas for FRS 102 and FRS 105 reporters based on areas being identified by the ICAEW technical helpline and monitoring unit.

Webinar recordings

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Personal Financial Planning Community 13-04-2018

Access recordings of past webinars and workshops from the Personal Financial Planning Community.

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