Agent Update published

Extracts from the latest edition of HMRC’s Agent Update follow. For details see here.

Auto-enrolment and re-enrolment

Clients that implemented automatic enrolment may need to go through re-enrolment. They must re-enrol staff who are not already active members of a pension scheme every three years after their staging date.

If an employee has previously been automatically enrolled and chose to opt out or cease active membership the employer must formally assess them and put them in a pension scheme if they are eligible. It is not enough to ask the employer whether they want to be put back in the scheme – everyone who is eligible needs to be automatically re-enrolled. Once they are in the scheme they will have to ask to opt out again if they want to leave.

The Pensions Regulator (TPR) has information on auto-enrolment and re-enrolment.

Make sure clients have given HMRC their correct contact details so...