APT·PENSIONS-LAW · Module 2: Pensions Law, Regulation and Scheme Design·UnitPENSIONS-LAW · Unit 03Access: Premium

Unit 2.3: Tax, State Pensions, Automatic Enrolment and Scheme Design

Unit 2.3 gathers the parts of the syllabus that shape how a scheme is built and what it costs. It covers the tax treatment of registered pension schemes and the allowances that apply to members, the interface between state pensions and occupational provision, the requirement for employers to offer a qualifying scheme and enrol their workers automatically, the member-nominated trustee and director requirements, and the design of defined benefit and defined contribution schemes with the differences that follow from each. Tax figures change from one Budget to the next, so check current allowances against HMRC before relying on a number you have memorised.

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