Catalyst DC pensions: Spring edition 2026

• The Pension Schemes Act has now received Royal Assent, bringing in measures aimed at improving retirement outcomes in the UK. • The National Insurance Contributions (Employer Pensions Contributions) Act 2026 has also received Royal Assent, introducing a framework to restrict National Insurance relief to the first £2,000 of pension contributions made via salary sacrifice in each tax year. • Clarification has been published in the Finance Act 2026 on the relationship between Inheritance Tax and pensions. Read the full Spring edition from Barnett Waddingham today.