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Winding up a scheme
Guidance Winding up
This guidance provides suggestions of good practice to help trustees and others meet the 2-year time frame in relation to winding up occupational pension schemes.
Go to the Trustee toolkit Our free e-learning programme includes a module on the winding up process. You must login or sign up to the Trustee toolkit to view the modules.
Guidance Abandonment of DB pension schemes
This guidance outlines how trustees should deal with a proposal which involves the abandonment of a defined benefit pension scheme.
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National Insurance Services to the Pensions Industry (NISPI) offers a secure web-based system known as 'Shared Workspace' which allows scheme administrators and NISPI to work collaboratively to carry out the reconciliation process electronically.
Information Shared Workspace Online Service
Shared Workspace is a secure and flexible online service where businesses and HM Revenue and Customs (HMRC) can work and communicate quickly and easily.
Article Shared Workspace (PDF, 69kb, 2 pages)
Joint article from HMRC’s National Insurance Services to the Pensions Industry (NISPI) and The Pensions Regulator.