Need to know
Pensions
- Hub page
The pensions landscape is going through a period of substantial change at present. Through our pension topic pages you can access a range of articles, books, helpsheets, reports and online resources to help you keep up with the latest developments.
Auto-enrolment: Regulation changes April 2015
- Regulations
- PDF (87kb)
A five page update from the Pensions Regulator highlighting regulation changes for automatic enrolment, effective 1 April 2015.
Business adviser's guide
- Website
This step-by-step guide from the Pensions Regulator shows how you can help your clients with their automatic enrolment duties.
Articles and features
Stark choices for pension savers as costs rise
- Article
- 11 Mar 2022
While auto-enrolment has been a success and the scheme is extended, the lowest-paid savers will face hard choices.
Technical Update for Career Breakers Regulation 2017
- Article
- 02 May 2017
- PDF (531kb)
Download the slides which accompanied a presentation by Charles Worth, Head of Business Law and Dr Jane Berney Manager, Business Law, at a technical update for career breakers in April 2017.
Exclusive
Auto enrolment for IPs
- Article
- 10 Apr 2015
Darren Toms of Clumber Consultancy delivered an informative webinar in February, outlining how auto enrolment will affect insolvent employers, and what actions IPs need to take to avoid being fined by the Pensions Regulator.
Auto-enrolment update
- Article
- 23 Jan 2015
- PDF (85kb)
All small and micro businesses are to receive letters from The Pensions Regulator in the coming months as part of a new campaign to give them key information on automatic enrolment, including when the duties affect them.
Webinars and recordings
Automatic enrolment webinar for business advisers
- Webinar
- 22 Nov 2018
TPR webinar on supporting your clients to meet their automatic enrolment duties on time.
Supporting your clients through automatic enrolment
- Webinar
- 06 Oct 2016
A TPR refresher webinar for business advisers, covering the basics of AE, latest updates and new online information and guidance to help you and your clients.
Common automatic enrolment challenges
- Webinar
- 30 Jun 2016
TPR webinar focusing on the April 2016 regulation changes and the latest updates on automatic enrolment compliance and enforcement.
Navigating the auto enrolment jungle
- Webinar
- 18 May 2016
ICAEW/Smart Pension webinar highlighting some of the issues around how to choose a quality workplace pension scheme for your clients and how to utilize modern technology to simplify complex Auto Enrolment administration.
What's my role as a business adviser?
- Webinar
- 14 Jul 2015
TPR webinar on 14 July 2015 focusing on the areas that business advisers have requested more help with, including assessing & enrolling staff and helping clients choose a pension scheme.
Automatic Enrolment with Pensions Minister
- Webinar
- 25 Mar 2015
ICAEW webinar held with Pensions Minister Steve Webb which provided an opportunity for members to hear about progress with auto-enrolment and to give feedback on the issues being encountered. A policy briefing summarising the discussions is also available.
Auto enrolment – issues for IPs
- Webinar
- 11 Feb 2015
A recording of the ICAEW webinar presented by Darren Toms, Clumber Consultancy Limited, exploring the implications of auto enrolment for IPs. In the webinar, held on 11 February 2015, Darren outlined the key obligations of IPs in the different types of insolvency and the timeframes involved.
Helpsheets and FAQs
Pension scheme reports and financial statements, and related matters in the context of the COVID-19 pandemic
- Helpsheets and support
- 25 May 2020
- PDF (754kb)
New guidance from ICAS, ICAEW and PRAG on the implications of COVID-19 for pension scheme financial reports and audit.
Exclusive
Engagement letters helpsheet part 2 J section B payroll services (includes off payroll services)
- Helpsheets and support
- 14 Feb 2020
- DOCX (69kb)
Supplementary schedule to the main engagement letter helpsheet. Provides sample wordings to help you draft engagement letters. Covers Part 2 B - Payroll services (includes off payroll services).
Exclusive
Engagement letters helpsheet part 2 J guidance notes
- Helpsheets and support
- 04 Oct 2017
- DOCX (86kb)
Supplementary schedule to the main engagement letter helpsheet. Provides sample wordings to help you draft engagement letters. Covers the auto-enrolment aspects of payroll services.
Exclusive
Engagement letters helpsheet part 2 J section 1 payroll services
- Helpsheets and support
- 17 Aug 2016
- DOCX (64kb)
Supplementary schedule to the main engagement letter helpsheet. Provides sample wordings to help you draft engagement letters. Covers Part 2 J - Payroll services.
Exclusive
Engagement letters helpsheet part 2 F
- Helpsheets and support
- 17 Aug 2016
- DOCX (236kb)
Supplementary schedule to the main engagement letter helpsheet. Provides sample wordings to help you draft engagement letters. Covers Part 2 F - Trusts and estates tax returns.
Exclusive
Engagement letters helpsheet
- Helpsheets and support
- 01 Jul 2016
- DOCX (248kb)
Technical helpsheet providing sample wordings to help you draft engagement letters for a variety of typical engagements for both corporate and non-corporate clients. Includes full text and supplementary schedules.
Exclusive
Auto enrolment scheme selection
- Helpsheets and support
- 31 May 2016
- PDF (457kb)
Whilst the Pensions Regulator has set out a wide range of practical issues which must be considered by employers when selecting an appropriate workplace pension scheme, there is no formal guidance as to the amount of due diligence required. The purpose of this helpsheet is to assist members by setting out ICAEW's view on the factors which we would expect our members to consider when assessing whether a scheme is appropriate.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Exclusive
Automatic enrolment including NEST
- 01 May 2024
- Ben Hancock, Helen Hargreaves, Tim Kelsey, Mike Nicholas, Kate Upcraft, Val Woodland
- Bloomsbury Professional
- Payroll Management
Chapter providing best-practice information on automatic enrolment in relation to payroll management.
Exclusive
Pensions
- 01 Nov 2023
- Robert West, Douglas Sleziak
- Bloomsbury Professional
- Accountants Legal Service
A chapter on pensions law, with information on occupational pension schemes, scheme-specific funding, personal pension schemes, state pensions, stakeholder pensions, auto-enrolment and master trust schemes.
eBooks
The Library & Information Service provides a hand-picked collection of eBooks as a benefit of membership. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com
Exclusive
Employee benefits
- 01 Jan 2017
- Barry Cushway
- Kogan Page
- Employers Handbook
This chapter of the handbook looks at employee benefits with sections on: pensions auto-enrolment; shares and share options; company cars; flexible benefits; and taxation of benefits.
Exclusive
The different contribution rates applicable under the different self-certification bases during and after the transition period
- 02 Jul 2013
- PDF (135kb)
- Camilla Barry
- ICSA Publishing Ltd
Supporting material for the ICSA Solutions eBook 'Auto-enrolment' by Camilla Barry (ICSA Publishing Ltd, 2013)
Exclusive
Auto-enrolment
- 02 Jul 2013
- PDF (1,119kb)
- Camilla Barry
- ICSA Publishing
eBook by Camilla Barry (ICSA Publishing Ltd, 2013)
Exclusive
Auto-enrolment flowchart
- 02 Jul 2013
- PDF (12kb)
- Camilla Barry
- ICSA Publishing Ltd
Supporting material for the ICSA Solutions eBook 'Auto-enrolment' by Camilla Barry (ICSA Publishing Ltd, 2013)
Exclusive
Checklist: Share transactions and asset transactions
- 02 Jul 2013
- DOCX (12kb)
- Camilla Barry
- ICSA Publishing Ltd
Supporting material for the ICSA Solutions eBook 'Auto-enrolment' by Camilla Barry (ICSA Publishing Ltd, 2013)
Exclusive
Checklist: Employer compliance and risk
- 07 Feb 2013
- DOCX (13kb)
- Camilla Barry
- ICSA Publishing Ltd
Supporting material for the ICSA Solutions eBook 'Auto-enrolment' by Camilla Barry (ICSA Publishing Ltd, 2013)
Exclusive
Auto-enrolment
- 07 Feb 2013
- Camilla Barry
- ICSA Publishing
A guide to new legislation which requires all employers to automatically enrol the majority of their employees and other workers into a pension arrangement with minimum levels of contributions or benefit.
Exclusive
Auto-enrolment
- 01 Jan 2013
- Camilla Barry
- ICSA Publishing
A guide to the new auto-enrolment legislation aimed at company secretaries and employers.
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