UK Pensions tracker timeline
Introductory copy TBC
Key
DB
Defined Benefits
DC
Defined Contributions
DB + DC
Defined Benefits and Defined Contributions
DC
Spring 2026
Pension Schemes Bill expected to receive Royal Assent
DC
2026
Regulated firms able to provide targeted support to pension savers
DC
2026
Multi-employer Collective DC regulations due to come into force
DB + DC
31 October 2026
Long-stop date for connecting to pension dashboards
DB + DC
6 April 2027
Most unused DC pensions and death benefits to be brought into inheritance tax regime
DC
Spring 2027
Guided retirement introduced for DC master trusts
DB
2027
New surplus rules and statutory modification power in force
DB + DC
2027
Pension Commission’s final report due
DB
Spring 2028
Statutory superfunds regime due to come into force
DC
Spring 2028
Contractual override introduced for contacted-based schemes
DC
Spring 2028
Guided retirement introduced for own trust DC schemes and group personal pensions
DC
2028
First value for money assessments due to be published
DC
2030
Scale requirements for DC master trusts and GPPs in force
DC
2030
Automatic small pots transfer regime due to be introduced
DC
2035
End of transition pathway for sub £25bn DC master trusts and GPPs
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