Disclosure requirements

The 2013 Disclosure Regulations

With effect from 6 April 2014, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734 (the 2013 Disclosure Regulations) consolidated the disclosure requirements previously contained in:

1. •

   the Occupational Pension Schemes (Disclosure of Information) Regulations 1996, SI 1996/1655, and

2. •

   the Personal Pension Schemes (Disclosure of Information) Regulations 1987, SI 1987/1110

into a single set of regulations which prescribe the information requirements applicable to trustees or managers of occupational pension schemes and personal pension schemes.

With effect from the same date, the two above regulations were consequently repealed.

For information on the disclosure requirements applicable to occupational and personal pension schemes before 6 April 2014, see:

1. •

   Practice Note: Occupational pension schemes—disclosure requirements before 6 April 2014 [Archived]

2. •

   Practice Note: Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

3. •

   Practice Note: Winding up an occupational pension scheme—statutory disclosure before 6 April 2014, reporting and record-keeping requirements [Archived]

4. •

   Checklist: Disclosure of information to scheme members before 6 April 2014—checklist [Archived]

5. •

   Checklist: Basic scheme information before 6 April 2014—checklist [Archived]

Key changes made by the