UK Pensions - New year, new governance requirements: General code of practice finalised at last

Nearly two years after the Pensions Regulator consulted on its general code of practice (then known as the single code), the Regulator has finally published its response to the consultation. The final code has been laid before Parliament and is expected to come into force on 27 March.

The general code merges 10 of the Regulator’s existing codes of practice into one new code. As a result, most of the expectations for trustees set out in the code are not new and simply replicate existing expectations in a new format. However, there are some new expectations to be aware of.

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