Members who retired or died before 1st October 2023
- Process final guarantee payments for retiring or deceased pension members Employer
Enforced by
What's here
3 compliance obligations
Business-side actors with duties under this Act, ranked by how often they appear.
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Authoritative sources published by regulators or government explaining this legislation.
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Find other UK business legislation with related guidance.
Learn more about the bodies that enforce this legislation.