Factsheets
Pensions

Occupational pension schemes: trustees’ responsibilities

The role of pension scheme trustees is very important in ensuring that the scheme is run honestly and efficiently and in the best interests of the members.

Pensions – automatic enrolment

Automatic enrolment places duties on employers to automatically enrol 'workers' into a work based pension scheme.

Pensions – tax reliefs

Personal Pensions are common types of 'registered pension schemes' which allow members to obtain tax relief on contributions into the scheme and tax free growth of the fund within limits.

Pensions – tax treatment on death

Alongside the changes from April 2015 to the access of pension funds, significant changes were made to the tax treatment of pension funds on death.

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