Pension review service - Publications

PDF file type icon The new SORP - impact on pension scheme accounts

All pension scheme accounts with year ends of 31 December 2015 onwards should be prepared under the new Pensions SORP. However, further changes are likely with a consultation document, suggesting a revision to the fair value hierarchy, bringing it into line with the FRS 102 levels used for other financial institutions.

PDF file type icon All change - Annual and lifetime pension allowances

Keeping up with changes to the annual and lifetime pension allowances may not be top of your agenda but they could have a critical impact on your future retirement. Here’s a quick guide to the key issues you need to be aware of.