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Pensions and Investments Round-Up – March 2022 - Hymans Robertson

Publication

Regular round-up of the latest pensions, investments, trusteeship and scheme management news

Current Issues - March 2022

02 Mar 2022 - Estimated reading time: 10 minutes

See excerpts from this month's articles below (to read more, please download our latest Current Issues):

Dashing ahead with dashboards

The Department for Work and Pensions (DWP) has begun a consultation exercise on ‘indicative’ Pensions Dashboards Regulations 2022, detailing the obligations of occupational pension scheme trustees and dashboard providers. It proposes to introduce the obligation to connect with, and supply data to, the dashboards system in stages, starting in the summer of 2023 with schemes with at least 20,000 active and deferred members. The consultation period ends on 13 March 2022.

CDC Code of Practice published for consultation

The Pensions Regulator has published a consultation-draft Code of Practice on ‘authorization and supervision of collective defined contribution schemes’.

Revisionist history: 'scheme pays' when the facts change

Her Majesty's Revenue and Customs (HMRC) has published draft legislation about the information to be provided in connection with new rules that will allow members to instruct their scheme administrators to pay annual allowance charges arising from changes to historical pension input amounts.

Auditing pension figures—sponsor accounts

The ICAEW’s Audit and Assurance Faculty has produced a guide, Auditing Pension Figures – Sponsor accounts, that explains the roles of the parties involved in preparing disclosures of UK based funded defined benefit schemes. It is useful both for auditors and for those looking to understand good practice in managing auditor requests. This note summarises the content of the guide.

Regulator gives practical example of climate-change compliance

The Pensions Regulator has supplemented its climate-change governance guidance with a lengthy account of the practical steps that trustees might take to meet their obligations. The additional material documents the activities of a fictional trustee board, from introductory training through to publication of their climate-change report.

Auto-enrolment: earnings band and trigger 2022/23

The Department for Work and Pensions (DWP) has published analysis of the automatic enrolment earnings band and trigger, in support of its decision to retain the current, 2021/22 figures for 2022/23. Subject to Parliamentary approval of the secondary legislation, the qualifying earnings band would continue to extend from £6,240 to £50,270 (despite an increase in the National Insurance lower earnings limit, from £6,240 to £6,396), and the trigger would be held (again) at £10,000.

Choice legislative tidbits

Expansion of collective defined contribution (CDC)

In the course of discussing draft legislation designed to enable the first, single-employer (or single-employer-group) CDC schemes, the Pensions Minister (Guy Opperman) announced that the Government ‘will move to multi-employer CDCs in the latter part of this year, going into next year’.

Conditions for transfer

Responding to criticism raised by the Joint Committee on Statutory Instruments about new constraints placed around the statutory right to transfer in November 2021, the Department for Work and Pensions (DWP) confirmed 'that it is not the intention… to capture, as a scam-risk indicator within the amber flag created, circumstances where there is in fact low risk of a scam.'

Duelling Private Members’ Bills

Guy Opperman once again voiced his support for the Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill, a Private Member’s Bill sponsored by Margaret Ferrier MP, during its Third Reading in the House of Commons.

Auto-enrolment scope extension

The amendments to the automatic enrolment rules sought by Richard Holden are in accordance with Government policy, announced back in 2017, but were postponed until sometime in the mid-2020s. In the course of a debate in the House of Commons in late January 2022, Guy Opperman announced that the DWP is ‘looking to bid for a third or fourth Session pensions Bill that can take [the reforms] forward as normal Government business.'

Fixed-rate GMP revaluation for post-5.4.22 leavers

Regulations laid before Parliament in February 2022 confirm that the fixed rate of revaluation of guaranteed minimum pension (GMP) will be 3.25 per cent per annum for those whose pensionable service ends on or after 6 April 2022.

HMRC newsletters, February 2022

Pension Schemes Newsletter 137 from Her Majesty's Revenue and Customs (HMRC).

Current Issues - March 2022

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