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ARTICLE · 29 SEPTEMBER 2026

Pensions Ready Reckoner – September 2026

Wedlake Bell LLP
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This comprehensive table tracks key developments affecting UK pension schemes, including recent parliamentary acts, court decisions, regulatory guidance, and compliance deadlines. From inheritance tax changes on pension death benefits to pensions dashboards implementation, the document provides essential dates and implications for trustees, administrators, and pension professionals navigating the evolving regulatory landscape.

United KingdomEmployment and HR
Clive Weber
Clive Weber

Table of key developments in Parliament, the Courts and from elsewhere.

PARLIAMENT

Effective Date

Effect

Recent Acts

Finance Act 2026

Royal Assent 18 March 2026

Inheritance Tax on certain death benefits under registered pension schemes applies for deaths on or after 6 April 2027. Click here for the article published on 24 June 2026 and included in September 2026 Pensions Compass

National Insurance Contributions

(Employer Pensions Contributions) Act 2026

Royal Assent 29 April 2026

The Act empowers the making of Regulations, so that with effect from 6 April 2029 employer and employee NICs apply to amounts of salary sacrificed for employer contributions where the sacrificed amount exceeds £2000.

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