Jurisdiction(s):
United Kingdom

Key definition

Reporting definition

What does Reporting mean? In pensions practice, reporting means the regular communications trustees or providers give to members on investment performance and the value of their pension benefits. The term is descriptive; the underlying disclosure duties are set by legislation and regulation. Across England & Wales, Scotland and Northern Ireland, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 and, for contract‑based/personal pensions, FCA rules require at least an annual benefit statement. For money purchase (DC) benefits, this must include an annual Statutory Money Purchase Illustration (SMPI) projecting benefits to retirement in today’s terms, calculated in line with FRC Actuarial Standard TM1....

UK immigration: change of circumstances—reporting duties, sponsorship/endorsement changes, and cancellation or curtailment across work, study and family routes; process, notices, travel risks, and BIDs/eVisas

Published by a LexisNexis Immigration expert

Practice notes

Changes in a person’s circumstances which occur after the grant of entry clearance or permission:

can result in cancellation or curtailment of a person’s stay in the UK where their leave to enter or remain is limited, and
will frequently need to be notified to the Home Office

Notifying the Home Office of a significant change of circumstances can, in itself, prompt cancellation or curtailment. This Practice Note addresses both matters.

The withdrawal of a person’s permission is described as:

cancellation, when this happens at the port of entry or while the person is outside the UK, or
curtailment, when the individual is already in the UK

From 1 December 2020, the immigration rules, Part Suitability (and before it, Part 9) no longer uses the term curtailment, referring instead to cancellation throughout. For the purposes of the Rules, cancellation is defined to cover cancellation, alteration of duration, or curtailment of entry clearance or permission, which may take effect straightaway or at a set future point, and whether the person is in the UK or abroad. Accordingly, both concepts are now generally gathered, in the Rules, under the single term cancellation...

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Meghan Vozila

Penningtons Manches Cooper

Meghan is experienced in all aspects of immigration and nationality law. She provides in-depth advice to a range of clients including SMEs, large multinationals, high-net-worth individuals, high-profile celebrities, tech firms and entrepreneurs. Meghan has particular knowledge of complex European and UK nationality matters and regularly assists both private and corporate clients with tailored solutions.In addition to being recognised by Who’s Who Legal and The Legal 500 as an expert in UK corporate immigration, Meghan has also been highlighted in Spear’s 500 as a leading private client adviser. She is an active member of the Immigration Law Practitioners’ Association and regularly provides immigration training for HR and recruitment teams and other practitioners....

Lesley Kemp

Solicitor

Lesley is a solicitor with over 20 years’ experience in immigration law. A former partner at Magrath, Reed Smith and Kingsley Napley, Lesley established the immigration department at Kingsley Napley from scratch, and at that time gained a reputation as a leader in the field with regular recommendations in Chambers and Legal 500 Legal Directories. She now specialises in global talent visas for the arts, complex nationality applications, EUSS and out of the box applications....

Jocelyn Howorth

Baya Immigration Legal Services

Jocelyn is Immigration and asylum Level 3 JCRM OISC accredited, the highest possible level of OISC accreditation. Jocelyn’s experience in immigration is varied having commenced work in the immigration field in 2005. Jocelyn is the Director of Baya Immigration Legal Services which specialises in all aspects within the immigration field. Day to day, Jocelyn provides immigration advice to clients, acts as advocate in the First Tier Tribunal and Upper Tier Tribunal and sits as a fee-paid judge in the Immigration and Asylum Chamber. ...

Web page updated on 21/05/2026

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