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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

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

Furlough Leave: New Treasury Direction (22 May 2020)

Edwin Coe 26-05-2020

On 15 April 2020, the Government published a Treasury Direction on the Coronavirus Job Retention Scheme (the Scheme). This was updated last Friday (22 May 2020) and the full updated Direction can be found here but in summary, these are the major changes and clarifications.

The key changes for private clients in the Spring Budget

Sue Moore looks at the key Budget changes affecting private clients, including capital gains tax and pensions.

Relevant accounts for section 179 valuations due by 31 March 2020

30-03-2020

30 March 2020: for the pension trustees preparing relevant accounts for section 179 valuations due on 31 March 2020 and their auditors, the COVID-19 outbreak presents some significant challenges. ICAS Pensions Panel and ICAEW Pensions Sub-Committee have worked together to prepare the following article to assist both trustees and auditors to meet their responsibilities.

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Reports

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

24 January 2020 Strategy and Planning Day

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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

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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ICAEW

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

Personal Financial Planning Community 13-04-2018

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

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