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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

Press releases

Top 10 tax planning tips to boost your finances


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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Tax penalties on pensions and how to avoid them

Jason Porter, Blevins Franks 09-09-2020

UK nationals risk up to 55% taxation if pension funds exceed the lifetime allowance on any one of 13 Benefit Crystallisation Events (BCEs) and 25% on some overseas pension transfers. But there are steps to take to limit exposure, writes Jason Porter, director of specialist expatriate tax and wealth management firm Blevins Franks.

Share your experiences of simple assessment

Caroline Miskin 07-09-2020

7 September: ICAEW’s Tax Faculty is meeting with HMRC to discuss its power to issue simple assessments on 11 September and is urging members to share their feedback.

In-specie pension contributions

Ross Welland examines the 2020 Upper Tribunal case of HMRC v Sippchoice concerning in-specie pension contributions. He covers the facts, the case itself and the implications of the tribunal’s decision.

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04 Balance of Powers Table to accompany consolidated deed

19 Hymans ALM results 31 March 2019 actuarial valuation

19 Actuary Advice Paper in relation to the valuation as at 31 March 2019

19 Hymans 31 March 2019 actuarial valuation preliminary results

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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.

TAXguide 1818 - small business tax issues

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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 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

SSAS pension schemes

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Technical Advisory Services ICAEW

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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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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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 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

Personal Financial Planning Community 13-04-2018

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

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