United Kingdom: Retirement, Superannuation & Pensions

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Article
UK Personal Pension And SIPP For Non-UK Residents – Guide 2026
UK pension providers increasingly restrict services for non-UK residents, particularly post-Brexit, leaving expatriates unable to manage investments, access withdrawals, or receive proper tax guidance. Many face automatic portfolio changes and administrative barriers that can significantly impact retirement income, making international pension transfers essential for maintaining control and optimizing long-term returns.
United Kingdom Employment
SI
Spectrum IFA Group
Article
Mandation And Pension Scheme Investment: What Does It Mean For Trustees?
The Pension Schemes Act 2026 introduces reserve powers allowing the UK government to mandate investment allocations for DC master trusts, potentially overriding trustee fiduciary duties. This analysis examines the scaled-back mandation provisions, their relationship to the Mansion House Accord's voluntary commitments, and the safeguards designed to protect trustees while channeling pension assets into unlisted investments and UK markets.
United Kingdom Employment
WB
Womble Bond Dickinson
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
UK Pensions: What’s New This Week? May 5, 2026
The UK pensions landscape is undergoing significant transformation with the Pension Schemes Act 2026 receiving Royal Assent, introducing sweeping changes from DB surplus payments to DC consolidation frameworks. New legislation also targets salary sacrifice arrangements exceeding £2,000 annually, while TPR unveils expectations for multi-employer CDC schemes and dashboards guidance addresses operational challenges.
United Kingdom Employment
AO
A&O Shearman
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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