United Kingdom: Retirement, Superannuation & Pensions

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Article
UK Pensions: What’s New This Week? June 1, 2026
The Financial Reporting Council has finalized guidance on retrospective actuarial confirmations following the Virgin Media decision, while HMRC's latest newsletter announces the withdrawal of Pension Schemes Online and reminds schemes of upcoming deadlines. These developments provide crucial clarity for pension scheme trustees navigating historic alterations and regulatory compliance requirements.
United Kingdom Employment
AO
A&O Shearman
Article
Pensions Weekly Update – 13 May 2026
This weekly update examines the newly enacted Pension Schemes Act 2026 and The Pensions Regulator's latest annual funding statement, which reveals that approximately 90% of defined benefit schemes are now in surplus on a technical provisions basis. The summary also covers emerging evidence on DC consolidation economies of scale, TPR's five-year corporate strategy consultation, and new HMRC guidance on inheritance tax treatment of unused pension pots.
United Kingdom Employment
SP
Squire Patton Boggs LLP
Article
Finance Act 2026: Inheritance Tax Treatment Of Pension Death Benefits
The Finance Act 2026 introduces fundamental changes to how inheritance tax applies to pension death benefits from April 2027, shifting most lump sum payments into deceased members' estates while creating new reporting obligations for personal representatives and scheme trustees. Understanding these changes is critical for pension trustees who must now prepare their administration processes, governance frameworks, and member communications to comply with the new regime.
United Kingdom Tax
MB
Mayer Brown
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