1 October 2012 - disclosure
Proposed date for shorter deadline to produce basic scheme information (to be reduced from two months to one month).
October - personal accounts - Deadline
Automatic enrolment for personal accounts introduced for some schemes.
Likely to be 2012 - protected rights - Relaxation
Protected rights to be abolished.
Probably 2012/13 levy (at the earliest) - PPF levy
Basis of levy calculation likely to change.
Between tax years 2010/11 and 2015/16 - lifetime and annual allowances
Tax regime lifetime and annual allowances to be frozen.
6 April - contribution tax relief
Restrictions on pension contribution tax relief for high earners (note, interim restrictions were introduced on 22 April 2009).
5 April - A-Day Transitional Provisions - Deadline
Transitional provisions (extending continued application of old Inland Revenue limits) expire.
3 April - paternity leave and pay
Currently proposed that in respect of babies due/adoption placements from this date additional statutory paternity leave and pay should be available.
State Pension Age
State Pension Age to increase for women (phased) to age 65 (further increases for men and women planned for the future).
23 September - employer related investments
Certain remaining exemptions from 5% cap on employer related investments to be removed.
Second half of 2010 - VAT
Wheels/NAPF VAT case likely to be heard.
5pm on 30 June - PPF levy - Deadline
Deadline for certification of full block transfers that have taken place up to and including 31 March 2010.
24/25 May - age discrimination/redundancy
Court of Appeal hearing date scheduled (for Wooster v Mayor and Burgesses of the London Borough of Tower Hamlets) about whether minimising pension liabilities could justify less favourable treatment due to the employee's age, in the context of redundancy procedures.
5pm on 9 April - PPF levy - Deadline
Deadline for certification of deficit reduction contributions.
6 April - paternity leave and pay
Proposed date for introduction of legislation on additional statutory paternity leave and pay (for babies due/adoption placements from 3 April 2011).
6 April - earliest retirement age
Age 55 becomes earliest retirement age (subject to exemptions) allowed by HMRC for registered pension schemes.
6 April - financial support directions
Look-back period for financial support directions increased to 24 months (phased introduction of increase from 12 months to 24 months will start from 6 April 2009).
6 April - consultation by employers
Proposal that from this date employers with defined benefit schemes will need to consult affected members when proposing to change the scheme definition of pensionable earnings.
April (target date) - debt on employer
DWP propose to introduce from this date limited debt on employer easements in respect of restructurings.
5pm on 31 March - PPF levy - Deadline
Deadline for certification/re-certification of contingent assets.
Closes 12 March - independent trustees - Consultation
Pensions Regulator consultation on tightening up requirements for inclusion on its independent trustee register.
Closes 3 March - contribution tax relief - Consultation
HMRC consultation on restricting tax relief for high earners.
Closes 1 March - internal controls - Consultation
Pensions Regulator consultation on revising internal controls guidance.
Closes 1 March - disclosure - Consultation
DWP follow-up consultation on disclosure, proposing opportunity for e-communications and reduction of basic scheme information deadline from two months to one month.
Closes 1 March - actuarial standards - Consultation
Board for Actuarial Standards consultation on dealing with 'Transformations' (such as transfers without consent, modifying benefits and buy-outs) via a new technical standard.
Closed 15 January - PPF - Consultation
DWP consultation on miscellaneous changes to PPF compensation and about interest on levy payments made late.
7 January - personal accounts
Personal accounts rebranded as NEST (National Employment Savings Trust).
1 January - local government pension scheme
The Local Government Pension Scheme (Management and Investment of Funds) Regulations 2009 came into force.