Your browser is out of date, and unable to use many of the features of this website

Please upgrade your browser.

Ignore

Code-related guidance

Sometimes we issue guidance to accompany a code of practice if it would help to:

  • explain our approach further; or
  • include information which may need to be amended or extended from time to time (it's quicker to amend our guidance than it is a code of practice).

For example, the guidance issued with the code of practice dealing with reporting breaches of the law gives examples of different situations to illustrate our 'traffic light' approach. It also includes a 'decision tree' to help readers who think they may have to report to us decide whether they actually need to.

A guide for trustees of DC occupational pension schemes Accompanying guidance to 'Code of practice 05: Reporting late payment of contributions to occupational pension schemes.'
A guide for managers of personal pension schemes Accompanying guidance to 'Code of practice 06: Reporting late payment of contributions to personal pension schemes.'
Complying with the duty to report breaches of the law This guidance is designed to complement 'Code of practice 01: Reporting breaches of the law' and should be read in conjunction with the code.
The notifiable events framework The principal purpose of the notifiable events framework is to give The Pensions Regulator early warning of possible calls on the Pension Protection Fund - this guidance to be read in conjunction with 'code of practice 02: notifiable events'.
Member-nominated trustees and member-nominated directors Trustees are required to ensure that arrangements are in place, and implemented, that provide for at least one-third of trustees, or at least one-third of directors of the trustee company, to be member-nominated - to be read with 'Code 08: MNT / MND'.
Internal controls 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.
Material detriment test These examples illustrate how the material detriment test for contribution notices and the 'code of practice 12: circumstances in relation to the material detriment test' might be considered in practice.