Skip to content
Menu

Home › FAQs › What is a Pension Sharing Order?

What is a Pension Sharing Order?

Pension sharing orders are used to redistribute a couple’s pension provisions following a divorce or dissolution of a civil partnership. When a pension sharing order is made, the paying party’s pension provider is instructed to transfer a specified percentage of that pension into a pension in the name of the receiving party. The pension is effectively lifted out of the paying party’s pension and paid into a pension belonging to the receiving party so that it becomes their pension to do with as they please. Once implemented, the paying party cannot dictate to the receiving party what they should do with the pension. It is worth remembering however that when a pension is transferred under a pension sharing order, it must be paid into another pension and it cannot be released as cash. A pension sharing order is also not available to couples who have chosen to have a judicial separation rather than a divorce/dissolution.

Related FAQs

My ex lives in another country – can I still get divorced in England and Wales?

Certain criteria need to be met to divorce in England and Wales. These criteria are generally based on where each party lives or is domiciled and how long they have lived in England and Wales. If you ex lives abroad, the more common grounds used are:

  1. That you were both last “habitually resident” in England and Wales and one continues to reside here
  2. That you are “habitually resident” in England and Wales and have resided here for at least one year immediately before applying for a divorce
  3. That you are “domiciled” and “habitually resident” in England and Wales and have resided there for at least six months immediately before applying for a divorce
  4. That you are “domiciled” in England and Wales

The test for whether you are “habitually resident” or “domiciled” for the requisite period of time can be quite fact specific so it is always best to seek legal advice.

If you meet the eligibility and start proceedings here, your ex may start competing proceedings abroad. In those circumstances, the court will consider where is most “convenient” and if the courts where you ex lives are found to be more convenient, it will stop the proceedings here. Convenience is fact specific but by way of example, if all of your assets are located in the country your ex resides in, it may be more convenient to base the proceedings there for ease of enforcing financial orders.

Last updated on 25th April, 2022

What is the NICE guidance around clinical decision-making?
  • Be alert to the fact that guidance on treating Covid-19 may change with emerging knowledge/scientific data and this may require subsequent modifications to treatment.
  • Critical care staff should support healthcare professionals who do not routinely work in critical care but need to do so.

Last updated on 26th March, 2020

What is the Clinical Negligence Scheme for Coronavirus?

The Government has recently passed the Coronavirus Act 2020 in a response to the challenges posed by the pandemic, especially in relation to those facing the NHS during this time of crisis.  NHS Resolution worked closely with the Department for Health and Social Care to draft a clause within the Coronavirus Act providing indemnity for clinical negligence for any coronavirus related activity not currently covered by an existing arrangement.  In order to implement this clause, NHS Resolution has launched the Clinical Negligence Scheme for Coronavirus (“CNSC”).

It is intended that the CNSC will cover new contracts put in place for healthcare arrangements to respond to coronavirus, such as organisations supporting testing arrangements or Independent Contractors making agreements with NHS England and NHS Improvement to release capacity to the NHS.  Membership is not required for this scheme and the contracts entered into will automatically provide indemnity under the scheme.

The CNSC will not replace existing indemnity provisions made under the Clinical Negligence Scheme for Trusts (“CNST”) and it has been confirmed that the new Nightingale Hospitals will be covered by CNST rather than CNSC.  Similarly, NHS Resolution have confirmed that those doctors and nurses returning to practice from retirement, or those joining as students will be covered by the CNST or, where applicable the Clinical Negligence Scheme for General Practice (“CNSGP”).  The CNSC will not cover returning midwives to the profession, but the Royal College of Midwives have confirmed that they will extend all of the benefits of membership including Medical Malpractice Insurance to returning retired midwives.

For more information regarding this please click here.

Last updated on 7th April, 2020

How do I make a Will while I am self-isolating?

Your lawyers can take your instructions by telephone, Skype, Zoom or a similar tool. However, the formal requirement to make a valid Will requires two witnesses to be present with you when you sign the Will and they must then add their signatures. The witnesses or their spouse cannot be beneficiaries or they will forfeit their inheritance.

The main challenge is how to have your witnesses with you at a time when we are being advised to socially distance. One option would be for the witnesses to stand outside your window or at a safe distance from you where they have a clear line of sight. The witnesses can watch you sign and then you could post your Will through your letterbox or leave it on a surface for them to pick up so that they can then sign their names too. If the witnesses live together then they do not need to keep two meters apart from each other.

The Wills Act 1837 requires that your witnesses must be physically present when you sign your Will and therefore it is not possible to do this by Skype, Zoom or similar video conferencing means. You may however want to video record the process by which you and your witnesses signed your Will so that you have a record of what was done, particularly if you are worried that someone might challenge the validity of your Will in due course.  You can of course re-execute your Will once social distancing has been relaxed if you are particularly concerned.

Be aware that the virus can remain on documents for more than 24 hours so it would be sensible for everyone to wear disposable gloves and in any event to wash hands thoroughly after handling the Will.

Emergency legislation may be passed regarding the requirement to make a valid Will but you must follow the current rules unless or until new legislation is passed.

Last updated on 1st April, 2020

When does IR35 generally apply?

It would apply if the contractor uses an intermediary to provide their services or labour and they would be deemed to be an employee or office holder for tax purposes if they were hired directly by the end user client rather than via the intermediary PSC. This would of course require an assessment of employment status for tax purposes.

Contractors who are not taxed in the UK and supply their services exclusively from outside of the UK are unaffected.

If IR35 applies, tax and NIC’s should be deducted under PAYE by the PSC. In reality this has not been happening so a major reform of the regime was due to be implemented in April 2020. The changes were postponed by one year and are due to take effect from 6 April 2021.

“Within IR35” means a contractor arrangement is caught by IR35 and the individual should be taxed as an employee.

“Outside IR35” means a contractor arrangement is not caught by IR35 and the contractor status is fine.

Last updated on 4th February, 2021