 |
| 6 April | State Pension Age: Completion of increase to age 68. |
 |  |
 |
| 6 April | Gradual raising of state pension age from 65 to 68 begins. |
 |  |
 |
| 6 April | State Pension Age: Completion of raising the female SPA to equal the male age of 65. |
 |  |
 |
| | The link between state pensions and earnings to be re-established. |
| | Significant increase to PPF administration levy expected. |
| 6 April | Introduction of NEST with auto-enrolment to be phased in over next five years. |
| | Government confirms DC contracting-out to be abolished from this date. more |
 |  |
 |  |
 |
| | Lifetime Allowance and Annual Allowance are to be frozen for five years. more |
| | Pension tax relief changes for high earners. more |
 |  |
 |  |
 |
| Watch out for |
| | Amendments to the disclosure regulations. more |
| | Revised TPR guidance on internal controls. |
| | Revised Combined Code on Corporate Governance. |
| | TPR consultations on employer support; multi-employer schemes; and transfer incentive schemes. |
| | |
| 2 June | TPR issues revised guidance on record-keeping and winding-up. more |
| 12 May | Text of the new Coalition Agreement released heralding future changes to pensions. more |
| 9 May | TPR statement on "Understanding employer support in DB schemes". more |
| 6 April | Minimum retirement age increases from 50 to 55. more |
| | Gradual raising of the female state pension age from 60 to 65 begins. (From 04/2010, female SPA effectively increases by 1 month for every 2 months that pass.) |
| | Home Responsibilities Protection replaced. more |
| | Number of qualifying years required by both men and women for full Basic State Pension decreases to 30. more |
| | Working-age widowers (finally) achieve parity of entitlement with widows to inherited SERPS and S2P. |
| | New rules on paternity pay and leave. more |
| 19 March | HMRC announces new proposals to handle the application of the Scheme Sanction Charge. more |
| 7 January | Personal accounts to be branded as: National Employment Savings Trust (NEST). more |
 |  |
 |
| 10 December | TPR calls for greater scrutiny of transfer incentive exercises. |
| 9 December | Government announces changes to Special Annual Allowance. more |
| 8 December | TPR's revised Code of Practice No. 7 TKU in effect. |
| 1 December | New rules on trivial commutation in force. more |
| 29 October | PPF announces its own solution to equalising GMP benefits. more |
| 1 October | Replacement of The Pension Service website by Directgov. more |
| 29 June | TPR Code of Practice No. 12 Material Detriment Test in effect. more |
| 23 June | TPR emphasises prudent funding levels for pension schemes. |
| 1 June | Registered Pension Schemes (Authorised Payments) Regs come into force. more |
| 22 April | Chancellor announces higher rate pension tax relief to be reduced from April 2011 (plus immediate measures to prevent forestalling). more |
| | Government reaffirms the basic state pension will continue to be increased by at least 2.5%. more |
| 6 April | Schemes may opt for 2.5% cap on revaluation of deferred pensions (post-6th April 09 accrual). Contracting-out rebates to be based on Upper Accrual Point. more |
| 5 April | Deadline passes to elect for enhanced or primary protection. |
| 4 April | The Pensions Act 2007 (Commencement No.3) Order 2009 (SI 2009/406) laid. more |
| 9 January | TPR issues final guidance on record-keeping and amends guidance on clearance and abandonment. more |
 |  |