In depth

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This guidance sets out the scope of TKU and includes the relevant scope guidance documents, broadly speaking lists of items that the pensions industry considers that trustees need to know and understand

This code is designed to help trustees by setting out what is meant by knowledge and understanding in the legislation and the scope of the knowledge and understanding requirements

Outlines some of the wide-ranging responsibilities placed on pension scheme trustees and some of the powers you usually have

Find out about our independent trustee register, how to view it and what you need to do to join the register

Read our consultation response to the changes to the independent trustee register

Published: January 2009

Statement to help you to understand the specific investment practice of ‘securities lending’ and to manage the risks involved for schemes

Published: November 2009

Ensuring you have the right people and the right processes in place to manage risk

Free e-learning programme - includes a module called 'Running your scheme'

Explains why accurate and complete data is important for pension scheme trustees and why it's a vital part of scheme governance

Highlights the key principles and internal controls involved in managing risk

This updated guidance describes an approach that we consider to be good practice for measuring the presence of member data items which are important in the administration of a pension scheme

This updated 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.

The application process for authorisation and approval from the Pensions Regulator for trustees to accept contributions in respect of European members

Consultation on proposals for the approach the regulator will take to address issues of poor member record-keeping. It follows on from the publication of ‘good practice’ guidance on record-keeping in January 2009.

Revised guidance - gives trustees of occupational schemes further support in complying with the legal requirement to have adequate internal controls in place

Good practice guidelines to help trustees and others meet the 2-year deadline for winding up an occupational pension scheme. The guidance focuses on common, complex areas that can delay the wind-up process

This code sets out the regulator's expectations of how occupational pension schemes should satisfy the legal requirement to have adequate internal controls in place

This guidance provides educational support for trustees, including how practically to meet the standard described in the regulator's code of practice on internal controls, with a view to raising standards in governance

This annual survey monitors the standards of scheme governance of trust-based occupational pension schemes

Free e-learning programme - includes modules on 'DB recovery plans, contributions and funding principles', 'How a DB scheme works' and 'Funding your DB scheme'

Includes guidance for trustees on the requirements of the scheme funding process, in particular the trustees' duty to ensure that the right money is paid into the scheme at the right time

This guidance outlines how trustees should deal with a proposal which involves the abandonment of a defined benefit pension scheme

This guidance provides support to trustees and employers when dealing with events that may impact upon their pension scheme, and when there is an application for a clearance statement.

Guidance on how you should deal with inducement offers

This guidance outlines how trustees should go about deciding on mortality assumptions in an actuarial valuation for a defined benefit pension scheme

This guidance sets out the provisions dealing with the way in which employer debts are met.

Questions and answers on scheme funding issues

These scheme funding case studies (original versions published in 'Scheme funding: an analysis of recovery plans' in December 2008) demonstrate how the regulator, employers and trustees have worked together to resolve funding issues

This guidance helps trustees of private sector occupational pension schemes providing defined benefits to understand the requirements for calculating transfer values

This code of practice assists trustees who must comply with the requirements found in Part 3 of the Pensions Act 2004 relating to the funding of defined benefits

An explanation of the notifiable events designed to give the Pensions Regulator early warning of a possible call on the Pension Protection Fund

An overview of our industry workshops on DB funding for those who missed the event

Published: July 2010

Statement to help you manage changes to the Consumer Prices Index (CPI)

Published: June 2010

Sets out the regulator's main expectations of trustees with regard to the employer covenant

Published: June 2009

The importance of trustees and advisers continuing to focus on proper consideration of the employer covenant in setting prudent funding targets and appropriate recovery plans

Published: April 2009

Our statement to industry on how we can work in partnership, encouraging all to remain vigilant

Published: September 2008

Statement to help you take informed decisions in relation to scheme funding

Free e-learning programme - includes a module on 'How a DC scheme works'

Guidance to help you consider the pre-retirement process

Good practice guidelines on producing effective written communications to help your members get the best they can out of their pension scheme

Published: July 2009

Sets out our aims to enable informed member choices at retirement, and improve the quality of employer engagement in DC pension provision

Note: This guide is currently being updated

Highlights that levels of compliance and good practice vary widely across the DC market

Gives a snapshot of the current shape of DC provision

The requirement to report is a vital part of the regulatory framework. Whistleblowing reports are a key source of information that we use to fulfil our regulatory responsibilities for work-based pensions.

Find out all you can do on Exchange - register a new scheme, submit a scheme return, pay the levy, report a breach of law or notifiable event

Guidance on completing and submitting the scheme return using Exchange - includes FAQs

Free e-learning programme - includes a module on 'Pensions law'

This annual survey monitors the standards of scheme governance of trust-based occupational pension schemes

Key report highlighting that levels of compliance and good practice vary widely across the DC market

Understand the DC landscape by reading our analysis giving a snapshot of the current shape of DC provision

Useful links to other organisations involved in pensions plus a brief description of what they do

As well as an overview of your role this guidance includes a section on working with the employer

Free e-learning programme - includes modules on 'Pensions law' and 'How a DB scheme works'

Find out more about the employer's role in running a pension scheme in this online programme for employers of DC trust-based schemes