The following list is a selection of materials added to, or recently amended, on Perspective.
16 May 2025
Paul Newman KC: pensionsbarrister.com: On the Case May 2025 – Whatever I Said, Whatever I Did, I Didn't Mean It...
15 May 2025
Eversheds Sutherland: Speedbrief 14 May 2025 – How Could the Mansion House Accord Facilitate a Pipeline of UK Investment Opportunities?
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 May 2025 with 13 schemes added and 9 removed
14 May 2025
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM044100, PTM161800 and PTM175310 updated on GOV.UK. Unannounced changes to PTM063500 and PTM174300.
13 May 2025
HM Treasury: Directions 30 April 2025 – The Public Service Pensions (Exercise of Powers,
Compensation and Information) (Amendment) Directions 2025
House of Commons: Information & Awareness/Education/Pension Information (General) HC 870 – Defined Benefit Pensions Schemes - Government Response: Second Special Report of Session 2024-25
12 May 2025
A&O Shearman LLP: What's New This Week 12 May 2025 – [TPR Guidance on Handling Market Volatility - PASA Dashboards Guidance: Schemes that are Unable to Connect on a Single Date - TPR: Updated Guidance on Third-Party Applications]
The Pensions Regulator: Guidance - Other Guidance and Documents – Third-Party Applications
9 May 2025
2024 USA: Hutchins v HP [Contributions - Employer contributions - Forfeiture - Whether use of forfeiture to reduce employer contributions is lawful - Fiduciary duty of prudence]
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] Bank Base Rates (Table 15) updated
8 May 2025
Paul Newman KC: pensionsbarrister.com: In Focus May 2025 – You Say Potato...
2025 USA: State of Utah v Micone [United States - Investments - Ethical social and governance considerations - ESG - Whether Department of Labor guidance on ESG breached the Employee Retirement Income Security Act 1974]
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: Taxation of State Pension (CBP-10250)
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on pensions dashboards progress, TPR's Data Strategy, the extension of TPR's oversight to professional trustees, the WASPI campaign's next steps, the rejection of Government merger proposals by Council pension pools and TPR/PSAG's deployment of AI to fight pension scammers.
7 May 2025
Eversheds Sutherland: Speedbrief 2 May 2025 – Small Pots Solution Moves a Step Closer
Hymans Robertson: Current Issues May 2025 – [DB Annual Funding Statement - Decluttering DC Pots - Parliamentary Proceedings - PPF Plugs Priorities - Kapow! Exploding DB Superfund Myths - HMRC Newsletters...]
XPS Group: XPS Insights May 2025 – The Pensions Regulator's Annual Funding Statement 2025
2023 UT: Reynolds v Financial Conduct Authority [Regulation - Sanctions - Penalties - Barring from working in sector - Whether total ban reasonable - Advice on transfers - Transfers from British Steel]
6 May 2025
A&O Shearman LLP: What's New This Week 6 May 2025 – [TPR Publishes Annual Funding Statement - Equality Act References to Sex Mean Biological Sex: For Women Scotland Ltd v the Scottish Ministers - Government Response to WPC Report on DB Schemes - Regulations for Multi-employer CDC Schemes Expected in Autumn]
Paul Newman KC: pensionsbarrister.com: On the Case May 2025 – Jurisdiction of FTT: Penalty Notice Review
2024 Ch: JTC Employer Solutions Trustee v Garnett [Trusts - Rescission - EFRBS - Employer Financed Retirement Benefit Scheme - Deed of appointment - Tax avoidance - Use of sub-trusts - Mistake - Whether a mistake is of such a serious nature that it would render it unconscionable or unjust for the refusal of an order]
2 May 2025
Norton Rose Fulbright: Commentary April 2025 – UK Pensions Briefing: A Shake Up of All Things DC, Starting with Retirement Options
Local Government Pensions Committee: LGPC Bulletin 263 – LGPC Bulletin 263 - April 2025 [lgpcbull263]
The Pensions Regulator: Selected Research & Analysis - Market Volatility 2025 – Market Oversight: Market Volatility and What Trustees Should Do
1 May 2025
CMS: po-info Summaries of Key Determinations CAS-60994 – Maladministration Relating to Pension Savings Statements
CMS: po-info Summaries of Key Determinations CAS-82126 – Ill Health Assessments, Incapacity and the Benefit of Hindsight
The Pensions Regulator: Statements – Annual Funding Statement 2025
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 May 2025 with 21 schemes added and 20 removed
30 April 2025
Slaughter and May: Pensions Essentials April 2025 – [The Changing Face of Trusteeship - Climate Change - DC Schemes - Virgin Media Update - PPF Strategic Plan - Data and Dashboards]
28 April 2025
A&O Shearman LLP: What's New This Week 28 April 2025 – [Government Announces Small Pots Consolidation - Update on Regulatory Initiatives - TPR Films to Encourage Dashboards Preparation - TPR Blog Post on Transferring to a Superfund - HMRC: Latest Pension Schemes Newsletter]
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 23 April 2025 – Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling) Order 2025 (23 April 2025)
Government Actuary's Department: LGPS (Scotland) Guidance 17 April 2025 – Application of a Pension Debit for Divorced Members - Transfer Date from 1 April 2015
Gender Recognition Act 2004 [gra04] Section 9 added after a user request
25 April 2025
SSI 2025/113 – The Firefighters' Pensions (Remediable Service) (Scotland) Amendment Regulations 2025
Paul Newman KC: pensionsbarrister.com: In Focus April 2025 – Protecting Trustees on a Wind-up: Is There Any Point to S 27 Adverts?
House of Commons (October 2014 onwards): Debates and Oral Answers 23 April 2025 – Pension Funds (23 April 2025)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2025 – Pension Schemes Newsletter 169 - April 2025 [psn169]
Department for Work and Pensions: Scheme Administration (Small Pots) – Small Pots Delivery Group Report
24 April 2025
Income Tax (Earnings and Pensions) Act 2003 [itepa03] Provisions on optional remuneration arrangements (ss 69A, 69B, 203A and 228A) added after user request.
23 April 2025
HM Revenue & Customs: HMRC Tax Manuals INTM163160 – International Manual [intm] Added following a user request
17 April 2025
CAS-116234-R5N5 – Mr A [CAS-116234-R5N5] Determinations from March 2025 can be found under "The Pensions Ombudsman" in the Table of Documents
The Pensions Regulator: Master Trust Bulletins April 2025 – Master Trust Bulletin
16 April 2025
XPS Group: XPS Insights April 2025 – Quarterly Pensions Watch: Spring is in Bloom - but Pensions Industry Waits
The Pensions Regulator: Corporate Information – Climate Change Adaptation Strategy 2025
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
Department for Work and Pensions: DWP Guides - Pension Credit, State Pensions and Bereavement Benefits PC10S – A Detailed Guide to Pension Credit for Advisers and Others The rates and guidance have been updated for 2025 to 2026
15 April 2025
The Pensions Regulator: Compliance and Enforcement Updates July-December 2024 – Compliance and Enforcement Bulletin July to December 2024
The Pensions Regulator: Selected Research & Analysis - Other Research Reports – Climate Adaptation Report 2025
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Funded Occupational Pension Schemes in the UK: April to September 2024 - Statistical Bulletin
Department for Work and Pensions: DWP Non-Statutory Guidance – Your State Pension Explained Updated on GOV.UK with figures for 2025-26
HM Revenue & Customs: HMRC Guides – Rates and Allowances: Pension Schemes Updated on GOV.UK for the tax year 2025 to 2026
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 April 2025 with 26 schemes added and 11 removed
14 April 2025
A&O Shearman LLP: What's New This Week 14 April 2025 – [TPR Climate Change Report - PASA: Guidance on Data Readiness for Buy-ins and Buy-outs - ECCTA: Voluntary Identity Verification]
Pensions Administration Standards Association: Guidance - Data – Data Readiness for Buy-ins and Buyouts - Expanded and Updated Guidance
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM044100, PTM111200, PTM111600, PTM112200 and PTM112300 updated on GOV.UK
11 April 2025
Local Government Pensions Committee: LGPC Bulletin 262 – LGPC Bulletin 262 - March 2025 [lgpcbull262]
10 April 2025
House of Commons (October 2014 onwards): Debates and Oral Answers 8 April 2025 – Pensioners (Cost of Living) (8 April 2025)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 91 – FPS Bulletin 91 - March 2025 [fpsbull91]
9 April 2025
Paul Newman KC: pensionsbarrister.com: In Focus April 2025 – The Pensions Trust Litigation: What's It All About?
8 April 2025
Hymans Robertson: Current Issues April 2025 – [DC Oversight Shake-up - Recruiting Regulators to Galvanize Growth - Low-key Intervention Gets Results - Covered by a FIG Relief - LGPS Update - Dashboards News - Growing Pensions: This Year's Revaluation in Full Bloom - HMRC Newsletters: March 2025]
House of Commons (October 2014 onwards): Debates and Oral Answers 1 April 2025 – NHS Pensions (1 April 2025)
House of Lords (October 2014 onwards): Debates and Oral Answers 3 April 2025 – NHS Pensions (3 April 2025)
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing papers: Pensions: Automatic enrolment - current issues (SN06417), Pension tax relief: The annual allowance and lifetime allowance (SN05901), Pensions in the UK (CBP10139) and Pensions tax (SN00625)
7 April 2025
A&O Shearman LLP: What's New This Week 7 April 2025 – [TPR Commitments to Support Growth - TPR to Extend Supervision of Professional Trustee Firms - PPF Publishes Strategic Plan - ICO Publishes New Guidance on Anonymisation]
4 April 2025
SI 2025/419 – The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025
3 April 2025
The Pensions Regulator: Selected Research & Analysis - Professional Trusteeship 2025 – Market Oversight: Professional Trusteeship
Department for Education: Occupations (Teachers' Pensions) – Teachers' Pension Scheme Member Contribution Tiers Report, Under Section 22(2)(b) of the Public Services Pensions Act 2013: The Teachers' Pensions Schemes (Amendment) Regulations 2025
2 April 2025
Perspective Tips [tips] New tip relating to Keeling Documents
1 April 2025
House of Commons (October 2014 onwards): Written Statements 31 March 2025 – NHS Pension Scheme (31 March 2025)
2025 UT: Morgan Lloyd Trustees v HMRC
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 April 2025 with 19 schemes added and 16 removed
31 March 2025
A&O Shearman LLP: What's New This Week 31 March 2025 – [Finance Act 2025 Receives Royal Assent - Neonatal Care Leave Regulations Finalised - PDP Blog Post on Dashboards Connection Via a Third Party - HMRC: Latest Pension Schemes Newsletter - TPR Pension Schemes Research]
Slaughter and May: Pensions Essentials March 2025 – [TPR Criticised Again for Not Acting Fairly on Auto-Enrolment Penalties - Pensions Dashboards Update - UK Data Adequacy Decisions Extended for Six Months - Refunding Surplus Update - Virgin Media Update]
TLT LLP: SIPP and SSAS Round-up March 2025 – SIPP and SSAS Round-up - March Edition 2025
Local Government Pensions Committee: LGPC Bulletin 261 – LGPC Bulletin 261 - March 2025 [lgpcbull261]
Financial Reporting Council: Accounting Standards FRS 102 – The Financial Reporting Standard Applicable in the UK and Republic of Ireland [frs102] Updated to reflect "Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime – UK company size thresholds"
28 March 2025
CAS-111806-F8J2 – Mr W [CAS-111806-F8J2] Determinations from February 2025 can be found under "The Pensions Ombudsman" in the Table of Documents
27 March 2025
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2025 – Pension Schemes Newsletter 168 - March 2025 [psn168]
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM062701 updated on GOV.UK to clarify the interpretation of an effective designation.
26 March 2025
Pensions Dashboards Programme (PDP): Standards Version 2.0 – Data Standards
Pensions Dashboards Programme (PDP): Standards Version 2.0 – Technical Standards
Pensions Dashboards Programme (PDP): Standards Version 2.0 – Code of Connection
Pensions Dashboards Programme (PDP): Standards Version 2.0 – Reporting Standards
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
24 March 2025
A&O Shearman LLP: What's New This Week 24 March 2025 – [TPR Pledges to Support Growth - New Dashboards Standards and Blog Post on Preparing for Connection]
Norton Rose Fulbright: Commentary March 2025 – UK Pensions Briefing: Pensions for Growth: The Government's Ambitious Proposals
21 March 2025
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2025 – Occupational Defined Contribution Landscape in the UK 2024
Finance Act 2025 [fa25] Amendments made by ss 32-34 of this Act are included in this update.
20 March 2025
Finance Act 2025 [fa25] Only selected provisions of this Act have been included in this document. Amendments made by this Act will be included in a future update.
House of Commons (October 2014 onwards): Debates and Oral Answers 18 March 2025 – Mineworkers' Pension Scheme (18 March 2025)
19 March 2025
SI 2025/316 – The National Health Service Pension Schemes (Amendment) Regulations 2025 Amendments made by these Regulations are included in this update
18 March 2025
House of Commons (October 2014 onwards): Debates and Oral Answers 17 March 2025 – Women's Changed State Pension Age (Compensation) (17 March 2025)
House of Lords (October 2014 onwards): Debates and Oral Answers 13 March 2025 – National Insurance Pension Underpayments (13 March 2025)
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on Government plans to remove some existing restrictions on DB schemes, the proposal to revise the PPF levy increase ceiling, the FRC's review of the UK Stewardship Code, WASPI developments, the impact of AI on pension provision and auto-enrolment figures for 2025/26.
17 March 2025
A&O Shearman LLP: What's New This Week 17 March 2025 – [Minister's Speech on Pensions Policies - TPR's Latest Regulatory Intervention Report - Annual GMP Increase Order]
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Communication of State Pension Age Increases for Women Born in the 1950s (CBP-9967)
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 17 March 2025 with 28 schemes added and 16 removed
14 March 2025
SI 2025/343 – The Pensions Increase (Review) Order 2025
National Police Chiefs' Council: NPCC Police Pensions Bulletin 13 March 2025 – NPCC Police Pensions Bulletin 17 [npccbull17]
13 March 2025
Hymans Robertson: Current Issues March 2025 – [DC Oversight Shake-up - We're Anti-scammin' (We Hope You're Anti-scammin' Too) - New Rights for Parents of the Tiniest Tots - Sister Schemes to Share Surplus - Think-tank's Thoughts on Small DC Pots - HMRC Newsletters]
2025 Can: Blue Pier Administration v Bank of Nova Scotia [Multi-employer pension plan - Plan design - Whether plan design was appropriated in breach of confidentiality agreement - Degree of evidence required to show pension plan used was in breach of confidentiality agreement]
2024 ECJ: Keva v Skatteverket [European Union - Sweden - Tax - Withholding tax - Finland - Whether Finnish pension plans can recover Swedish withholding tax - Nordic Double Taxation agreement - Whether discrimination of non-resident pension plans - Whether Swedish pension funds are emanations of the state where Finnish pension funds are private and thus discrimination permitted]
2025 USA: Spence v American Airlines [Investments - Investment policy - Principles of environmental, social and governance (ESG) in investments - Whether declared investments were ESG compliant - Whether activism in investment policy]
12 March 2025
SI 2025/316 – The National Health Service Pension Schemes (Amendment) Regulations 2025 Amendments made by these Regulations will be included in a future update.
Eversheds Sutherland: Speedbrief 24 February 2025 – The Pensions Regulator's New Approach to Supervision
XPS Group: XPS Insights February 2025 – PPF Sets Lowest Ever Total Levy of £45m: New Provision May Lead to Future Zero Levy
The Pensions Regulator: Regulatory Intervention Reports 11 March 2025 – The MGN Pension Scheme
Department of Health and Social Care: Public Service Pensions (Consultations) – Government Response to NHS Pension Scheme: Proposed Amendments for April 2025
Department of Health and Social Care: Occupations (NHS Pensions) – Report on Changes to Member Contribution Rates Calculations for NHS Pension Scheme Members in Receipt of Reduced Pay DHSC Policy Paper
11 March 2025
Department for Education: Occupations (Teachers' Pensions) – Teachers' Pensions Schemes (Amendment) Regulations 2025 - Government Consultation Response
10 March 2025
SI 2025/264 – The Guaranteed Minimum Pensions Increase Order 2025
A&O Shearman LLP: What's New This Week 10 March 2025 – [DWP 'Actively Considering' Whether to Give a Legislative Fix for Virgin Media - TPR Publishes Data Strategy - HMRC: Latest Pension Schemes Newsletter - Pensions Academy Online, 11 and 13 March 2025]
2025 Ch: Arcadia Group Pension Trust v Smith [Wind-up - Scheme merger - Amendment powers - Whether scheme merger prior to wind-up is an appropriate use of trustees' powers - Schemes in deficit but exceeding PPF levels]
6 March 2025
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 3 March 2025 – Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 (3 March 2025)
5 March 2025
Finance Bill 2024/25 [HL Bill 77] (4 March 2025) Only selected provisions of this Bill have been included in this document.
SI 2025/255 – The Social Security Revaluation of Earnings Factors Order 2025 [soc sec reval 25]
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 90 – FPS Bulletin 90 - February 2025 [fpsbull90]
2024 KB: Chong v Financial Services Compensation Scheme [Compensation - Award of compensation by Financial Ombudsman Service - Whether duty to reconsider following decision by Court of Appeal on principles of compensation - Investments - Self-invested personal pensions (SIPP)]
4 March 2025
SI 2025/252 – The Public Service Pensions Revaluation Order 2025
Local Government Pensions Committee: LGPC Bulletin 260 – LGPC Bulletin 260 - February 2025 [lgpcbull260]
The Pensions Regulator: Corporate Information – TPR Data Strategy: Transforming our Data for Better Saver Outcomes
3 March 2025
A&O Shearman LLP: What's New This Week 3 March 2025 – [Neonatal Care Leave from 6 April 2025: New Regulations - GAD Blog Post on Transforming Pension Schemes for the Digital Age - Employment Tribunal Finds Discriminatory Retirement Policy was not Justified: Scott v Walker Morris LLP - Pensions Academy Online, 11 and 13 March 2025]
Slaughter and May: Pensions Essentials February 2025 – [Virgin Media Disclosures in Accounts - An Arcadian Approach to Surplus - Ombudsman Determination on Mirror Image Benefits - Pensions Regulator Focus - PLSA Stewardship and Voting Guidelines]
CAS-102293-G9D3 – Mr S [CAS-102293-G9D3] Determinations from January 2025 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2025 – Pension Schemes Newsletter 167 - March 2025 [psn167]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 3 March 2025 with 22 schemes added and 26 removed
28 February 2025
HM Revenue & Customs: General Anti-Abuse Rule (GAAR) Advisory Panel Opinions 29 October 2024 – Reward Through Creation of an obligation to Make Pension Payments to Employees, the Transfer of those Obligations to Another Employee and the Payment for taking on Each Obligation Being Discharged by Payment to the Other Employee
27 February 2025
Burges Salmon: Burges Salmon Legal Update 19 February 2025 – Pensions Cybersecurity in Review - 2024: A Year of Reform
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 25 February 2025 – Social Security Benefits Up-rating Order 2025; Guaranteed Minimum Pensions Increase Order 2025 (25 February 2025)
25 February 2025
House of Commons (October 2014 onwards): Debates and Oral Answers 6 February 2025 – Coalfield Communities; Financial Education (6 February 2025)
House of Commons (October 2014 onwards): Debates and Oral Answers 12 February 2025 – Support for Pensioners (12 February 2025)
2024 USA: Fowler v Guerin (Washington State Department of Retirement Systems) [Defined contributions plan - Investments - Cash balances - Whether interest should be credited to account on a daily or quarterly basis - Whether loss needs to be proved - Jurisdiction of court]
24 February 2025
A&O Shearman LLP: What's New This Week 24 February 2025 – [Financial Reporting and the Virgin Media Case - TPR Blog Post: Regulatory Approach Over the Next Year - TPR: Changes to the Supervision and Regulation of the DC Market - Pensions Academy Online, 11 and 13 March 2025]
House of Commons (October 2014 onwards): Debates and Oral Answers 3 February 2025 – Pensions Regulator (Economic Growth) (3 February 2025)
House of Commons (October 2014 onwards): Debates and Oral Answers 4 February 2025 – Social Security Benefits (4 February 2025)
House of Commons (October 2014 onwards): Debates and Oral Answers 5 February 2025 – Women's State Pension Age (5 February 2025)
The Pensions Regulator: Selected Research & Analysis - Master Trusts 2025 – Market Oversight: DC and Master Trust Supervision
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Universities and the Teachers’ Pension Scheme (CBP-10200)
21 February 2025
House of Commons (October 2014 onwards): Written Answers 18 February 2025 – Local Government Pension Scheme and National Insurance Contributions (18 February 2025)
20 February 2025
House of Lords (October 2014 onwards): Debates and Oral Answers 4 February 2025 – Pension Fund Reliefs (4 February 2025)
House of Lords (October 2014 onwards): Debates and Oral Answers 13 February 2025 – London Stock Exchange (Decline in UK Funds) (13 February 2025)
2024 KB: Major v Chief Constable of Essex Police [Benefits - Ill-health retirement - Procedure - Whether appealable - Police plan - Public sector plan - Judicial review]
2024 Ch: Thomas v Southwark Council [Benefits - Survivor's benefits - Co-habitation - Local Government Pension Scheme - Whether need to demonstrate financial interdependence]
19 February 2025
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 89 – FPS Bulletin 89 - January 2025 [fpsbull89]
2024 NL: Shell v Greenpeace [Investments - Shareholder activism - Whether directors of a company can be required to follow court instructions on the management of the company - Corporate governance - ESG (environmental, social and governance) objectives]
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
18 February 2025
House of Commons (October 2014 onwards): Written Statements 11 February 2025 – Public Service Pension Scheme Indexation and Revaluation 2025 (11 February 2025)
House of Commons (October 2014 onwards): Written Statements 12 February 2025 – Contingency Fund Advance for the UKAEA Pension Scheme (12 February 2025)
17 February 2025
A&O Shearman LLP: What's New This Week 17 February 2025 – [ICO Guidance on Using Employment Records - Pensions Data Project: Report on Data Matching - Pensions Academy Online, 11 and 13 March 2025]
Local Government Pensions Committee: LGPC Bulletin 259 – LGPC Bulletin 259 - January 2025 [lgpcbull259]
National Police Chiefs' Council: NPCC Police Pensions Bulletin 13 February 2025 – NPCC Police Pensions Bulletin 16 [npccbull16]
2024 CA: Manolete Partners v White [Insolvency - Bankruptcy - Whether creditors have a claim against debtor's pension rights]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 17 February 2025 with 12 schemes added and 18 removed
14 February 2025
Hymans Robertson: Current Issues February 2025 – [Sharing the Wealth - Going, Going... Gone? - No Movement on AE Thresholds - Ringing the Changes? - It's Spelled 'Counsel' - Dashboards Standards Nearing Destination - Breaking Up is Hard to Do - Exemption Extension]
House of Commons (October 2014 onwards): Written Answers 5 February 2025 – Armed Forces (Workplace Pensions); Local Government Pension Scheme; Civil Service (Workplace Pensions); Money and Pensions Service (Artificial Intelligence); Pension Funds (Investment); State Retirement Pensions (5 February 2025)
House of Commons (October 2014 onwards): Written Answers 7 February 2025 – Armed Forces (Inheritance Tax); Pensions (Under-saving); Pensions Regulator (Artificial Intelligence); Pensions (Software) (7 February 2025)
Pension Protection Fund: Levy Determinations - 2025/26 Pension Protection Fund Levy 2025/26 – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2025 - 31 March 2026 [ppf levy det] The associated appendices and guidance are also available under "Levy Determinations - 2025/26" in the Table of Documents
13 February 2025
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2024
Eversheds Sutherland: Speedbrief 12 February 2025 – Court Decisions on Resolving Mistakes Through Rectification
12 February 2025
House of Commons (October 2014 onwards): Debates and Oral Answers 15 January 2025 – Women's Changed State Pension Age (Compensation) (15 January 2025)
House of Commons (October 2014 onwards): Debates and Oral Answers 21 January 2025 – Former Mineworkers' Pensions (21 January 2025)
House of Commons (October 2014 onwards): Debates and Oral Answers 22 January 2025 – Support for Women Pensioners (22 January 2025)
House of Commons (October 2014 onwards): Debates and Oral Answers 28 January 2025 – Prison Officer Recruitment; Women's State Pension Age (Ombudsman Report and Compensation Scheme) (28 January 2025)
House of Lords (October 2014 onwards): Debates and Oral Answers 21 January 2025 – State Pension (Triple Lock) (21 January 2025)
11 February 2025
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2025 – Estimated DB Scheme Universe Funding Splits and Assets Under Management
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM043200 and PTM161800 updated on GOV.UK. Unannounced changes to PTM043400 and PTM163000
10 February 2025
A&O Shearman LLP: What's New This Week 10 February 2025 – [High Court 'Blesses' Merger of Schemes in Winding-Up and Sharing of Surplus: Arcadia Group Pension Trust Limited V Smith - TPR Blog Post on Scams Initiatives - PPF Levy Ceiling Updated - Call for Evidence on Use of AI in Pensions - Save the Date: Pensions Academy Online]
Norton Rose Fulbright: Commentary February 2025 – UK Pensions Briefing: Pensions Regulator Publishes Updated Employer Covenant Guidance - Key Messages
7 February 2025
Finance Bill 2024/25 [Bill 171] (3 February 2025) Only selected provisions of this Bill have been included in this document.
SR 2025/17 – The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2025
6 February 2025
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] Bank Base Rates (Table 15) updated
5 February 2025
Hymans Robertson: Current Issues January 2025 – [Knocked Out of Phase - Levy Decision Deferred, Raising Hopes for Reprieve - A Flood of Festive Funding Fun - Targeting Better Outcomes - Sorry, but No Redress for WASPI - HMRC Newsletters: December 2024]
XPS Group: XPS Insights January 2025 – Quarterly Pensions Watch - Outlook for UK Pensions in 2025
XPS Group: XPS Insights January 2025 – Government Confirms Plans to Reform DB Surplus Rules
3 February 2025
SI 2025/103 – The Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling) Order 2025
A&O Shearman LLP: What's New This Week 3 February 2025 – [New Rules on Accessing DB Surpluses - PPF Levy Reduction, Policy Statement and Levy Rules for 2025/26 - PLSA Stewardship and Voting Guidelines 2025 - Pensions Academy Online]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 3 February 2025 with 30 schemes added, 30 removed and 3 amended
31 January 2025
Slaughter and May: Pensions Essentials January 2025 – [Investment Review and Reform of the DC Market - Rectification for Defective Execution - DB Funding Regime - Regulating Collective Money Purchase Schemes - Using Pension to Satisfy Judgment Debt - Tax Update] Our thanks to Slaughter and May for allowing us to carry its "Pensions Essentials" series in our Commentary collection. The collection can be found under the "Slaughter and May" sub-heading on the "Commentary" page of the Table of Documents.
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Mineworkers' Pensions (SN01189)
30 January 2025
Burges Salmon: Burges Salmon Legal Update 27 January 2025 – The £13bn Question: What Will Happen to the PPF's Surplus Surplus?
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Guaranteed Minimum Pension (GMP) Increases (SN04956)
29 January 2025
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM171000, PTM172000, PTM174100 and PTM174200 updated on GOV.UK - general housekeeping
28 January 2025
SI 2025/52 – The MPs', Senedd and Assembly Pension Schemes (Tax) Regulations 2025 The effects of these Regulations are included in this update.
27 January 2025
A&O Shearman LLP: What's New This Week 27 January 2025 – [Auto-Enrolment Trigger and Earnings Band to Remain Unchanged - HMRC: Latest Pension Schemes Newsletter - Latest GMP Increase Order Published - Save the Date: Pensions Academy Online, 11 and 13 March 2025]
Norton Rose Fulbright: Commentary January 2025 – UK Pensions Briefing: New Pensions Ombudsman Streamlined Decision-Making Process
CAS-82155-H7B1 – Mr N [CAS-82155-H7B1] Determinations from December 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
24 January 2025
SI 2025/52 – The MPs', Senedd and Assembly Pension Schemes (Tax) Regulations 2025 These Regulations are in the process of being edited. The effects of these Regulations will be included in a future update.
23 January 2025
House of Commons (October 2014 onwards): Written Statements 21 January 2025 – Automatic Enrolment (the Earnings Trigger and Qualifying Earnings Band Review 2025/26) (21 January 2025)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2025 – Pension Schemes Newsletter 166 - January 2025 [psn166] Includes update to 'Tax codes for pensions' section which provides clarification on tax codes for pensions.
21 January 2025
A&O Shearman LLP: What's New This Week 20 January 2025 – [Government Confirms Continuation of Clearing Exemption - Save the Date: Pensions Academy Online, 11 and 13 March 2025]
20 January 2025
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: Armed Forces Pension Scheme (CBP-10168)
17 January 2025
Draft Regulations – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 (January 2025)
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Communication of State Pension Age Increases for Women Born in the 1950s (CBP-9967)
Perspective Tips [tips] New tip relating to Draftable Comparison Documents
15 January 2025
Draft Regulations – The draft Firefighters' Pension Scheme (England) (Amendment) Order 2025 (December 2024)
Home Office: Occupations (Firefighters' Pensions) – Retained Firefighters' Pensions: Matthews Remedy - Proposed Changes to the Firefighters' Pension Scheme (England) 2006 - Government Consultation
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 January with 24 schemes added and 10 removed
14 January 2025
The Pensions Regulator: Trustees – Pensions Dashboards: Initial Guidance Updates throughout the guidance to bring it in line with external developments and address industry feedback
13 January 2025
A&O Shearman LLP: What's New This Week 13 January 2025 – [PDP Blog Post on Updated Reporting Standards - Looking Ahead in 2025]
10 January 2025
National Police Chiefs' Council: NPCC Police Pensions Bulletin 9 January 2025 – NPCC Police Pensions Bulletin 15 [npccbull15]
HM Treasury: Financial Market Infrastructure (FMI) – Pension Fund Clearing Exemption: Call for Evidence Response
9 January 2025
Paul Newman KC: pensionsbarrister.com: On the Case January 2025 – Can the Pensions Ombudsman Rectify Documents?
CAS-56498-P2Y8 – Mr D [CAS-56498-P2Y8] Determinations from November 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 88 – FPS Bulletin 88 - December 2024 [fpsbull88]
8 January 2025
Local Government Pensions Committee: LGPC Bulletin 258 – LGPC Bulletin 258 - December 2024 [lgpcbull258]
6 January 2025
The Pensions Regulator: Master Trust Bulletins December 2024 – Master Trust Bulletin
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on TPR's CDC Code and its new compliance and enforcement policy, the coming into force of the DB Code, a new publication on DB fast track funding tests and conditions, TPR's "regulatory style" shift, the latest Mansion House policy announcements, the first pension scheme cryptocurrency investment, the requirement for UK resident administrators and new PASA guidance on data scoring.
3 January 2025
Department for Work and Pensions: State Pension Reform – Government Response to the Parliamentary and Health Service Ombudsman's Investigation into Women's State Pension Age and Associated Issues
2 January 2025
National Police Chiefs' Council: NPCC Police Pensions Bulletin 12 December 2024 – NPCC Police Pensions Bulletin 14 [npccbull14]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 2 January with 23 schemes added and 6 removed
23 December 2024
SR 2024/218 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) (No 2) Regulations (Northern Ireland) 2024 Amendments made by these Regulations are included in this update.
A&O Shearman LLP: What's New This Week 23 December 2024 – [Virgin Media: Update from Industry Working Group - TPR: Updated Dashboards Guidance - TPO: Blog Post on Operating Model Review and Case Management Initiatives - Holiday Arrangements]
Paul Newman KC: pensionsbarrister.com: In Focus December 2024 – "It All Happened So Long Ago...": the Sequel
House of Lords (October 2014 onwards): Debates and Oral Answers 18 December 2024 – Pension Review (Phase 2) (18 December 2024)
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Public Service Pensions - Response to McCloud (CBP-9177)
20 December 2024
Burges Salmon: Burges Salmon Legal Update 3 December 2024 – Using SIPPs to Hold Property: Landlord and Tenant Issues
Burges Salmon: Burges Salmon Legal Update 19 December 2024 – Mansion House Reforms for the Local Government Pension Scheme: Fit for the Future?
House of Lords (October 2014 onwards): Debates and Oral Answers 17 December 2024 – Women's State Pension Age Communication (PHSO Report) (17 December 2024)
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM063130 updated on GOV.UK to remove reference to lump sum allowance
19 December 2024
XPS Group: XPS Insights December 2024 – TPR Publishes Updated DB Covenant Guidance
House of Commons (October 2014 onwards): Debates and Oral Answers 16 December 2024 – Pensions Auto-enrolment (Lower Earners) (16 December 2024)
House of Commons (October 2014 onwards): Debates and Oral Answers 17 December 2024 – Mineworkers' Pension Scheme (Living Standards); Women's State Pension Age Communication (PHSO Report) (17 December 2024)
18 December 2024
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions: International Comparisons (SN00290)
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
17 December 2024
SI 2012/687 – The Postal Services Act 2011 (Transfer of Accrued Pension Rights) Order 2012 [rmsps] Added following user request
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2024 – Occupational Defined Benefit Landscape in the UK 2024
2024 FTT (Tax): Greene v HMRC [Taxation - Unauthorised payment (sur)charge - QROPS - Discovery assessment - Burden of proof - Cooling off period]
16 December 2024
A&O Shearman LLP: What's New This Week 16 December 2024 – [TPR Publishes DB Landscape 2024 - PPF Publishes Latest Purple Book]
House of Commons (October 2014 onwards): Debates and Oral Answers 3 December 2024 – Money and Pensions Service; Support for Pensioners (3 December 2024)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 87 – FPS Bulletin 87 - November 2024 [fpsbull87]
2024 FTT (Tax): Lefort v HMRC [Taxation - Fixed protection certificate - Revocation by HMRC - Whether reasonable]
SSI 2024/374 – The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024 Amendments made by these Regulations are included in this update.
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions Dashboards (CBP-8407)
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 16 December with 12 schemes added and 4 removed
13 December 2024
Draft Regulations – The National Health Service Pension Schemes (Amendment) Regulations 2025 (December 2024)
The Pensions Regulator: Determination Notices 2024/25 10 December 2024 – Janda Trust - Determination Notice
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Proposed Amendments for April 2025
12 December 2024
SSI 2024/374 – The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
Paul Newman KC: pensionsbarrister.com: In Focus December 2024 – "It All Happened So Long Ago..."
11 December 2024
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) Consultation Paper – Technical Actuarial Standards for Pensions
10 December 2024
2024 Ch: Ballard v Buzzard (Radley College) [Rectification - Amendments - Pension increases - Indexation - Retail Prices Index - Whether changes properly executed - Defective execution]
2024 UT: Secretary of State for Work and Pensions v NC [Social security - Salary sacrifice - Employment and support allowance - Whether pension payments count towards gross earnings]
Pensions Dashboards Programme (PDP): Draft Standards Versions 1.2 & 1.3 – Data Standards (replaced) Version 1.3 published
Pensions Dashboards Programme (PDP): Draft Standards Versions 1.0 & 1.2 – Reporting Standards (replaced) Version 1.2 published
Pensions Dashboards Programme (PDP): Draft Standards Versions 1.1 & 1.2 – Code of Connection (replaced) Version 1.2 published
9 December 2024
A&O Shearman LLP: What's New This Week 9 December 2024 – [TPR Publishes Updated DB Covenant Guidance - HMRC: Latest Pension Schemes Newsletter - High Court Ruling on Financial Interdependence: Thomas v Southwark Council - PASA Guidance on Data Scoring]
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2024
Paul Newman KC: pensionsbarrister.com: On the Case December 2024 – How Not to Determine Financial Dependency
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2024) [purple24]
Pensions Dashboards Programme (PDP): PDP Reports & Analysis – Pensions Dashboards Programme: Progress Update Report (December 2024)
5 December 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2024 – Pension Schemes Newsletter 165 - December 2024 [psn165]
The Pensions Regulator: Detailed Guidance: Funding and Investment – Assessing Covenant: Detailed Guidance
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Mineworkers’ Pensions (SN01189)
4 December 2024
Local Government Pensions Committee: LGPC Bulletin 257 – LGPC Bulletin 257 - November 2024 [lgpcbull257]
Pensions Administration Standards Association: Guidance - Data – Data Scoring - Decoding Its History, Significance, Challenges and TPR's Expectations
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM174300 updated on GOV.UK to provide more clarity as a result of policy and public feedback
2 December 2024
A&O Shearman LLP: What's New This Week 2 December 2024 – [DB Funding Code: Fast Track Submission Tests and Conditions Published - DB and Hybrid Scheme Return Questions Updated]
Linklaters: Pensions Case Law Autumn 2024 – Pensions Case Law - Update: Autumn 2024
Paul Newman KC: pensionsbarrister.com: On the Case November 2024 – Pensions Pots - an Asset Beyond the Reach of Creditors?
Pensions Policy Institute: PPI Briefing Note Number 139 – Quantifying Multi-employer and Single Employer CDC Outcomes
CAS-108888-B9S7 – Mr R [CAS-108888-B9S7] Determinations from October 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
2024 USA: Dimou v Thermo Fisher Scientific [Funding - Forfeiture - Whether forfeited funds can be used to defray contributions]
HM Revenue & Customs: HMRC Tax Manuals IHTM17000 – Inheritance Tax Manual [ihtm] New IHTM17600 'State Pension underpayments'
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 2 December with 35 schemes added, 1 amended and 29 removed
29 November 2024
House of Commons (October 2014 onwards): Debates and Oral Answers 18 November 2024 – Financial Services (Mansion House Speech) (18 November 2024)
House of Lords (October 2014 onwards): Debates and Oral Answers 21 November 2024 – Financial Services (Mansion House Speech) (21 November 2024)
House of Commons (October 2014 onwards): Standing/General Committee Meetings 20 November 2024 – Draft Judicial Pensions (Amendment) Regulations 2024 (20 November 2024)
28 November 2024
Home Office: Occupations (Firefighters' Pensions) – Amendments to the Firefighters' Pension Scheme (England) Regulations 2014 (SI 2014/2848): Proposed Updates to Member Contribution Structure - Government Consultation
2023 USA: Pizarro v The Home Depot [Administration - Investments - Whether properly managed - Fees - Burden of proof]
27 November 2024
2024 USA: Ruebel v Tyson Foods [Defined contribution plan - Administration and investment management costs - Fees - Whether excessive - Value-for-money - Appropriate comparators]
26 November 2024
Eversheds Sutherland: Speedbrief 18 November 2024 – Bigger, Fewer, Better? Groundbreaking Proposals for DC Schemes
Home Office: Occupations (Police Pensions) – Amendments to the Police Pensions Regulations 2015 (SI 2015/445) - Proposed Updates to Member Contribution Structure: Government Consultation
25 November 2024
A&O Shearman LLP: What's New This Week 25 November 2024 – [Court of Appeal: Judgment Debtor Could not be Required to Access Pension - Pensions Dashboards: Updated Standards - Latest Revaluation Order]
Welsh Government: Occupations (Firefighters' Pensions) – Consultation on Proposed Amendments to the Employee Contribution Rate Structure Within the Firefighters' Pension Scheme in Wales
22 November 2024
The Pensions Regulator: Detailed Guidance: Funding and Investment – Fast Track Submission Tests and Conditions
2024 USA: Securities Industry and Financial Markets Association v Secretary of State for Missouri [Investments - ESG - Regulation on ESG advice - Whether constitutional]
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 21 November 2024 to include changes relating to the abolition of the lifetime allowance
HM Revenue & Customs: HMRC Tax Manuals – Updates to the Pensions Tax Manual [ptm updates] 21 November and unannounced changes for November 2024 added
21 November 2024
SI 2024/1174 – The Occupational Pensions (Revaluation) Order 2024
Draft Regulations – The draft Teachers' Pensions Schemes (Amendment) Regulations 2025 (November 2024)
Department for Education: Occupations (Teachers' Pensions) – Teachers' Pension Scheme: Miscellaneous Regulations Consultation
20 November 2024
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
19 November 2024
SI 2024/1167 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 Amendments made by these Regulations are included in this update.
House of Commons (October 2014 onwards): Debates and Oral Answers 11 November 2024 – Pensioner Poverty; Pensions Review (11 November 2024)
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 11 November 2024 – Judicial Pensions (Amendment) Regulations 2024 (11 November 2024)
House of Lords (October 2014 onwards): Debates and Oral Answers 14 November 2024 – State Pension (Age Increase) (14 November 2024)
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: Pension Scheme Investments (CBP-10146)
18 November 2024
SI 2024/1167 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
A&O Shearman LLP: What's New This Week 18 November 2024 – [Mansion House Speech: Interim Pensions Review Report and New Consultations - Accelerating Consolidation in the DC Market - DB Funding Code now in Force - High Court Overcomes Missing Documents and Execution Errors - TPR Publishes CDC Scheme Supervision and Enforcement Policy]
National Police Chiefs' Council: NPCC Police Pensions Bulletin 14 November 2024 – NPCC Police Pensions Bulletin 13 [npccbull13]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2024 – Pension Schemes Newsletter 163 - October 2024 [psn163] Updated on GOV.UK
