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Code of practice

The code sets out our expectations of the conduct and practice that governing bodies should meet to comply with their duties in pensions legislation.

Status of the code of practice

Who the code of practice applies to, how governing bodies of pension schemes should use it and our powers.

The governing body

What the governing body of a pension scheme needs to know and the structure, systems and controls it should have in place.

Funding and investment

Investment governance and strategy requirements, environmental and social duties, and funding of defined benefit pension schemes.


Handling information, keeping records and data, and maintaining and monitoring contributions to the pension scheme.

Communications and disclosure

The communications that governing bodies must produce for pension scheme members and information they should make publicly available.

Reporting to TPR

What governing bodies must report to us including scheme returns and breaches of the law.

Master trust authorisation

Information master trusts need to apply for authorisation.

Collective defined contribution

Authorisation and supervision of collective defined contribution (CDC) schemes.

General code of practice

General code of practice (PDF, 1.2MB, 171 pages)

Code in force: 28 March 2024 (Great Britain), 5 July 2024 (Northern Ireland).

Contains the full text of the general code, which replaced 10 previous codes of practice.