Jurisdiction(s):
United Kingdom

Related legal acts

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....

AIM admission: reporting accountants' confirmation letter on UK taxation disclosure

Published by a LexisNexis Corporate expert

Precedents

[ Print on the Reporting accountant’s headed paper ]

The Directors

[ Insert name and address of Issuer ]
[ Insert name and address of Nominated adviser ]

[ Insert date ]

Dear [ insert text ]

[ Insert name of issuer ] (the Company)

Application for admission to trading on AIM (the Admission) — Taxation

We have examined the taxation sections set out in [ insert location of taxation paragraphs in the admission document ] of the Company’s admission document dated [ insert date ] [ (which also constitutes a prospectus) ], and confirm that, in our opinion, the account of taxation matters aligns with our understanding of UK tax legislation, case law and prevailing practice.

[ This confirmation is provided as at the date of this letter and, owing to the nature of taxation, may not be applicable on any other date and is specific to the Admission. ]

[ Wording concerning limitations, confidentiality, and permitted use of this letter, etc ]

Yours [ faithfully OR sincerely ]

[ Insert name of reporting accountants ]...

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Web page updated on 22/05/2026

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