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....

Cyber Security for UK Law Firms: Phishing, Ransomware and Supply Chain Risks, NCSC Ten Steps, and Reporting to ICO, NCSC and SRA

Published by a LexisNexis Practice Compliance expert

Practice notes

This Practice Note distils the principal insights from the National Cyber Security Centre (NCSC) publication Cyber Threat Report: UK Legal Sector, and also draws on data in the Solicitors Regulation Authority (SRA) Cyber security thematic review (September 2020) together with the SRA’s Information security and cybercrime risk outlook.

Headline facts and figures

The cyber threat facing the UK legal sector is substantial, with reported incidents rising sharply over recent years. The financial and reputational fallout for law firms is likewise considerable.

costs can arise from:

the incident itself
remediation and recovery
restoring damaged reputations

The SRA’s thematic review noted that three quarters of the firms it visited stated they had been targeted by a cyber attack. Others reported that cyber criminals had directly approached their clients during live legal transactions. Although not every incident resulted in client financial loss, in 23 of the 30 matters where firms were directly targeted, more than £4m of client money was stolen. Of this, £3.6m was ultimately met by insurance policies, while £400,000 had to be made good from firms’ own funds. These figures do not take account of the...

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Web page updated on 21/05/2026

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