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 …