# UK pensions trustee compliance
> Source: https://legalcode.md/skills/legalcode-uk-pensions-trustee-compliance | [HTML version](https://legalcode.md/skills/legalcode-uk-pensions-trustee-compliance)

Assess UK occupational pension scheme trustee compliance across all core regulatory obligations: trustee duties and governance under the Pensions Act 1995 and…

Assess UK occupational pension scheme trustee compliance across all core regulatory obligations: trustee duties and governance under the Pensions Act 1995 and 2004, trustee knowledge and understanding (TKU) requirements, member-nominated trustee (MNT) elections, auto-enrolment obligations under the Pensions Act 2008, DB funding and actuarial requirements under the Pension Schemes Act 2021 and the 2024 DB Funding Code, TPR General Code of Practice (March 2024), ESG/TCFD climate risk reporting under the Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021, GMP equalisation obligations post-Barber [1990], transfer value regime under the Pension Schemes Act 2021 (red/amber/green flag), pensions dashboards connection obligations, IDRP dispute resolution, data protection under UK GDPR, and member disclosure requirements under the Disclosure of Information Regulations 2013. Produces COMPLIANT / PARTIAL / NON-COMPLIANT / CRITICAL EXPOSURE gap analysis with a prioritised remediation roadmap, governance document templates, and a Glass Box audit trail suitable for TPR correspondence. Use when advising trustees, pensions managers, sponsoring employers, pension committees, or professional trustees on scheme governance and regulatory risk. Applies to occupational pension schemes in England and Wales (both DB and DC).

This skill assesses occupational pension scheme trustee compliance against regulatory obligations in England and Wales. It identifies compliance gaps, classifies their severity, generates actionable remediation recommendations, and produces an auditable analysis with a Glass Box audit trail. **Covers:** - Trustee duties, governance, and conflicts of interest - Trustee knowledge and understanding (TKU) under PA 2004 ss.247–249 - Member-nominated trustee (MNT) elections under PA 1995 ss.16–21 - Auto-enrolment compliance under the Pensions Act 2008 - DB funding, actuarial valuations, and recovery plans under PA 2004 ss.224–227 and the 2024 DB Funding Code - TPR General Code of Practice (in force March 2024) own risk assessments - ESG reporting and TCFD climate risk governance under the 2021 Regulations - GMP equalisation obligations - Transfer value compliance under PSA 2021 (red/amber/green flag regime) - Pensions dashboards connection obligations - Internal Dispute Resolution Procedure (IDRP) under PA 1995 s.50 - Data protection and UK GDPR for pension scheme administrators - Member communications and disclosure under the Disclosure of Information Regulations 2013 **Does not:** - Advise on individual member benefit entitlements or pension calculations - Assess HMRC registration, relief at source, or tax treatment of pension contributions in depth (flag for specialist tax advice) - ...

## Jurisdictions

United Kingdom — England Wales



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