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A collection of resources on pensions to support your clients.

In this section

Features and articles

Auditing pension figures

There is a lot for auditors to consider when auditing defined benefit pension scheme figures in an entity’s accounts. Alex Russell explains the relationships involved and how to make auditor requests efficiently.


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

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.

Helpsheets and support

Freedom and choice in pensions

This technical guide provides detailed information on the rules and regulations for Pension Freedoms. The guide has been designed to help professionals get-to-grips with this complicated and increasingly important area.

Public to private transactions (Best practice guideline 68)

Devised and commissioned by ICAEW’s Corporate Finance Faculty and published with PwC and Travers Smith, this guidance looks at an important type of corporate transaction.

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.

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 and investments

Tax rates and tables for pensions and investment schemes, updated to reflect measures announced in the Autumn Budget on 27 October 2021 and changes proposed in the Finance Bill 2022.

Pensions and benefits

A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.


A chapter on pensions law, with information on occupational pension schemes, scheme-specific funding, personal pension schemes, state pensions, stakeholder pensions, auto-enrolment and master trust schemes.

Automatic enrolment including NEST

Chapter providing best-practice information on automatic enrolment in relation to payroll management.

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Practice accounts made easy

This book is to provide GPs with a straightforward and clear explanation of what makes up their practice accounts and what they should expect to see. It also explains how the figures interact and should be interpreted. It looks at the medical practice from a business perspective to help GPs understand the commercial aspects of their medical activity. Additionally, the book includes explanations of how the UK tax system applies to GPs and considers relevant aspects of the NHS Pension Scheme.

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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