Regulatory guidance
Our regulatory guidance is intended to help trustees, employers and others understand what the law requires with regard to regulating pension provision.
You can reproduce the text in any of these publications, as long as you quote the name and title of the publication. And you can reproduce the text on this website, as long as you identify our website as the source of the material.
Issued:December 2008
Relevant for: Employers - Professionals - Trustees
This guidance outlines how trustees should deal with a proposal which involves the abandonment of a defined benefit pension scheme....
Issued:August 2015
Relevant for: Employers - Professionals - Trustees
Provides practical guidance on how to assess the employer covenant of a DB pension scheme as part of an integrated approach to managing scheme risks, monitor the covenant and take action to improve scheme security....
Issued:November 2013
Relevant for: Professionals - Trustees
This guidance is based on the regulator’s recent experience in relation to asset-backed contributions and sets out our expectations of trustees when considering such arrangements....
Issued:March 2010
Relevant for: Employers - Professionals - Trustees
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....
Issued:October 2008
Relevant for: Employers - Professionals - Trustees
This guidance aims to provide educational support for trustees and employers for addressing conflicts of interest. You can read a summary version or the full guidance...
Issued:June 2009
Relevant for: Employers - Professionals
The role of the employer and what they need to think about in relation to their scheme if considering a corporate transaction....
Issued:December 2005
Relevant for: Employers - Professionals - Trustees
This guidance sets out the application process for authorisation and approval from the Pensions Regulator for trustees to accept contributions in respect of European members....
Issued:April 2018
Relevant for: Employers - Professionals - Trustees
Pension schemes hold large amounts of personal data and assets which can make them a target for fraudsters and criminals. Trustees and scheme managers need to take steps to protect their members and assets against the cyber risk....
Issued:March 2017
Relevant for: Professionals - Trustees
Investment guidance for trustees and advisers running schemes that offer defined benefits....
Issued:April 2015
Relevant for: Employers - Professionals - Trustees
Assists DB pension scheme trustees and managers of private and funded public service schemes to manage transfer requests and their impact....
Issued:July 2012
Relevant for: Employers - Professionals - Trustees
The regulator has reviewed its guidance and replaced it with a short principles-based statement for employers considering an incentive exercise, the trustees of the affected defined benefit schemes and those who advise them....
Issued:December 2015
Relevant for: Employers - Professionals - Trustees
This guidance provides practical help on what a proportionate and integrated approach to risk management might look like and how trustees could go about putting one in place. It should be read in conjunction with the DB funding code....
Issued:June 2006
Relevant for: Employers - Professionals - Trustees
Trustees may need to know whether lump sum death benefits can be provided from their scheme or whether a separate scheme, which only provides these benefits, should be set up....
Issued:September 2008
Relevant for: Professionals - Trustees
This guidance outlines how trustees should go about deciding on mortality assumptions in an actuarial valuation for a defined benefit pension scheme...
Issued:July 2012
Relevant for: Employers - Professionals - Trustees
This guidance is to help trustees and employers of multi-employer schemes understand the different mechanisms by which an employer can depart from the scheme....
Issued:June 2010
Relevant for: Professionals - Trustees
This 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...
Issued:May 2008
Relevant for: Professionals - Trustees
This best practice guidance sets out some key issues for trustees to consider in their relations with advisers...
Issued:June 2009
Relevant for: Employers - Professionals - Trustees
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....
Issued:March 2010
Relevant for: Employers - Professionals - Trustees
This section contains some FAQs in relation to scheme funding along with our responses. ...
Issued:September 2008
Relevant for: Professionals - Trustees
This guidance helps trustees of private sector occupational pension schemes providing defined benefits to understand the requirements for calculating transfer values. References are set out at the end of the guidance and are linked within the text...
Issued:December 2007
Relevant for: Employers - Professionals - Trustees
Our guidance for trustees outlines some of the wide-ranging responsibilities placed on pension scheme trustees and some of the powers they usually have...
Issued:April 2005
Relevant for: Professionals - Trustees
The law requires that trustees have knowledge and understanding of (among other things) the law relating to pensions and trusts, as well as the principles relating to the funding of pension schemes and the investment of scheme assets...
Issued:October 2012
Relevant for: Professionals - Trustees
This guidance provides suggestions of good practice to help trustees and others meet the two-year time frame in relation to winding up occupational pension schemes. ...
Automatic enrolment detailed guidance
Provides detailed help with implementing the new employer duties.