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.