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A collection of resources on pensions to support your clients.

In this section

Features and articles

McCloud Judgement and what it means for your clients

The McCloud (Judges) case and the Sargeant (Firefighters) case were brought by individuals who had also been transitioned into new schemes that had protections in place for older members.


Pensions deconstructed defined benefits transfers

The ‘Pensions Freedoms’ changes introduced in 2015 and the substantial value held in defined benefit pensions (DB) schemes has led to more people seeking advice on whether they should transfer their DB pension pots to a defined contribution (DC) arrangement. For most people this is a complex and significant decision that presents a number of risks and challenges. The Financial Conduct Authority (FCA) has also expressed concern that many financial advisers are not doing this well.

Helpsheets and support

What is an other entity of public interest (OEPI)?

Technical helpsheet issued to help ICAEW members to understand what an other entity of public interest (OEPI) is and when restrictions on providing non-audit / additional services to OEPIs apply from.

UK Regulation for Company Accounts – pre 2021

This factsheet provides an overview of the regulatory requirements affecting UK company accounts. It reflects the requirements of the Companies Act 2006 applicable to financial years beginning before 1 January 2021.

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

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.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Pensions law handbook

Provides guidance through the complex web of UK pensions-related statutes, regulations, regulatory guidance and case law, in an accessible style.

Practical pension scheme accounting (3rd edition)

Practical guidance on the requirements introduced by the Pensions Statement of Recommended Practice (SORP).

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Taxation of small businesses, 2018/19

A one-volume guide to direct taxation of a small business.

Good retirement guide 2018: Everything you need to know about health, property, investment, leisure, work, pensions and tax

Practical guidance on multiple aspects of personal retirement planning in the UK.

Daily Telegraph tax guide 2018, The: Understanding the tax system, completing your tax return and planning how to become more tax efficient

Guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples covering key aspects of personal taxation in the UK

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