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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, 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


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.


ESG reporting for real estate investments and COP 26

ICAEW Insights 28-09-2021

What does the rise in Environmental, Social and Governance reporting mean for property investors when there is no internationally recognised standard approach? And what changes are expected in the coming months and years?

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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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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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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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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.

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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 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.

Auto-enrolment scheme selection


Whilst the Pensions Regulator 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. 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.

Engagement letters helpsheet part 2 J guidance notes

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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.

SSAS pension schemes

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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).

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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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UK nationals retiring or moving to the EU in a post-Brexit world

ICAEW 24-09-2021

In this 2020 webinar, Jason Porter from Blevins Franks discusses the overall position of UK nationals visiting or moving to the EU before 31 December 2020 and what their position would be post-Brexit. Topics covered will include Withdrawl Agreement rules, legal residency, healthcare, and UK state pension.

UK GAAP - untangling the knots


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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