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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

Thousands of personal finance director roles available across the UK

13-11-2017

Monday 13 November, ICAEW is launching it’s Personal Financial Planning Community and Lifetime Wealth Planning Guide on 13th December to encourage ICAEW Chartered Accountants to play a wider role as ‘personal finance director’ to help SME owners/managers and their families better manage their personal financial and investment affairs, transferring valuable skills and positions of trust to provide much needed lifetime wealth planning.

The codes they are a changin

07-11-2017

New and incoming changes to tax codes could have a big impact on pay packets as IMS Member Mike Holland reports in this personal look at what’s changing…

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Articles

HMRC's use of nudge theory on taxpayers

Angela Clegg Taxline 10-09-2019

ICAEW technical manager Angela Clegg gives her views on HMRC’s use of the nudge theory to encourage taxpayers to act in a certain way.

HMRC’s dropped appeal against the First-tier Tribunal

Lindsey Wicks, technical editor in the Tax Faculty, considers the implications of HMRC dropping its appeal against a First-tier Tribunal win for the taxpayer in the Hymanson case concerning lifetime allowance fixed protection.

April 2019 contributions increase

15-02-2019

As you’ll no doubt already be aware, this April will see the second increase in pensions contributions for employers and their staff. The total minimum contribution will rise from 5% to 8%. The Pensions Regulator explains everything you need to know about the changes below.

Practical points 2019 - Personal tax

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in practice, policy and legislation related to personal tax, including: capital gains tax; income tax; inheritance tax; offshore investments; pensions; residence and domicile; savings and investments; and trusts. These brief practical points are published each month in the faculty's magazine TAXline.

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Reports

Budget 2018: Pensions and savings

Tax Faculty 31-10-2018

ICAEW Tax Faculty provides analysis of the announcements relating to the taxation of pensions and savings in the 2018 Budget.

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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.

Assurance Reporting on Master Trusts (TECH 12/16 AAF) (Master Trust supplement to AAF 02/07)

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30-11-2016

Produced in association with the Pensions Regulator, this Technical Release addresses assurance reporting on governance control procedures established by trustees of Relevant Multi-employer Schemes (Master Trusts) and takes into account changes made by the Regulator.

Receipt of Information in Confidence by Auditors (TECH 10/14 AAF)

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08-05-2014

Guidance that provides assistance for auditors when they receive information in confidence. It covers the requirements that apply in situations where the information might be relevant to the audit and the duty auditors have to those providing the information. This guidance supersedes AUDIT 2/99/TECH 16/99 issued in December 1999 which is withdrawn.

Audit reporting on multi-employer scheme segregated accounts (TECH 12/13 BL)

01-11-2013

Guidance has been issued by the Pensions Committee of the Institute of Chartered Accountants in England and Wales on audit reports to Trustees on the accounts of pension schemes prepared for segregation under the Pension Protection Fund Multi-Employer Regulations. The guidance has been produced after discussions with the Pension Protection Fund.

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Helpsheets

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. You can also browse helpsheets and guidance by topic

Engagement letters and privacy notices

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Technical Advisory Services ICAEW 01-07-2019

ICAEW has developed guidance for practice firms on what to include in engagement letters. This page provides a series of sample wordings to help you draft your own engagement letters.

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.

Disclosure of confidential information (for members in practice)

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Ethics Advisory Service ICAEW 01-11-2018

Technical helpsheet issued to help ICAEW members in practice consider confidentiality requirements in the context of disclosure of confidential information to third parties in a range of situations.

Which accounting standard do I use for 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.

Pensions deconstructed webinars

Practicewire 05-06-2018

Freedom & Choice in Pensions introduced an additional level of complexity into pensions, tax and retirement planning.

Webinar recordings

13-04-2018

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

Defined benefit pensions

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ICAEW Business and Management Faculty 29-04-2015

An overview of the current pension insurance market and how you can extract value from your pension scheme.

Pensions - new rules explained

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18-11-2014

First broadcast: 30 April 2015. This webinar is essential for anybody who has a pension or looks after clients with pensions. It will give a roundup of the recent changes and look at the life of a pension fund.

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