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Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up-to-date with key developments between trustee meetings and to support the legal update item on your next trustee agenda. We have a separate update for DB/hybrid schemes.
New data complaints processes required
Most of the provisions of the Data (Use and Access) Act 2025 (DUAA) have now been brought into force. These changes include a requirement for data controllers to have a process in place to deal with data protection-related complaints from June 19, 2026. This includes: a complaint form which can be completed electronically; acknowledging receipt of the complaint within 30 days; and responding to the complaint without undue delay.
Action: Ensure appropriate processes are being put into place to identify and respond to complaints in line with these requirements. Note other DUAA changes.
Autumn budget—pensions announcements
The Chancellor announced in her autumn Budget the introduction from April 6, 2029 of an annual cap of GBP2,000 on the amount of pension contributions that are exempt from National Insurance Contributions (NICs) through salary sacrifice. Draft legislation has been published on this. The Budget also announced changes to earlier proposals to bring pensions into the scope of inheritance tax (updates to the previous draft legislation have been published).
Action: Employers operating salary sacrifice may want to review these arrangements. Keep a watching brief on inheritance tax changes.
TPR: revised administration guidance
The Pensions Regulator (TPR) has published new guidance outlining steps that trustees, scheme managers and administrators should take to comply with the administration module of its Code of Practice. This replaces previous guidance and sets out more detailed requirements for schemes, including formal policies and prioritising data, a stronger IT/automation/cyber focus, and tighter administrator engagement and oversight.
Action: Review the new guidance to identify further steps that could be taken to improve governance of scheme administration—schemes undertaking their own risk assessment may wish to build some of these steps into their future plans.
Family leave changes
A number of changes are being made to family leave, including introducing new entitlements to paternity leave on the death of the mother/adopter of a child and changing the criteria for parental and paternity leave.
Action: We expect the changes to flow through automatically in most scheme rules but schemes and employers should make sure family leave policies and procedures reflect these updates.
TPO factsheet on overpayments
The Pensions Ombudsman (TPO) has published a factsheet for members on what happens when a pension has been overpaid. TPO is asking schemes to share this information with members.
Action: Check whether administrators are updating processes to provide this information.
Have your say
- The Money and Pensions Service (MaPS) is consulting on dashboards reporting standards. The proposed changes are largely aimed at requiring daily, automated reporting of data. The consultation closes on March 25, 2026.
Watch this space
- The Pensions Minister has announced that he intends to consult on legislation that will allow the government to develop statutory guidance for trustees on their fiduciary duties, aimed at supporting trustees in considering factors including systemic risks (such as climate change) and members' standards of living.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
