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....

Reporting accountants’ UK tax confirmation letter for prospectus—secondary offers (placing/open offer/rights issue)

Published by a LexisNexis Corporate expert

Precedents

[ Print on letterhead of Reporting accountants ]

The Directors
[ Insert name and address of company ];
[ Insert name and address of sponsor or Nominated adviser (as relevant) ]

[ Insert date ]

Dear [ Insert name ]

[ Insert name of company ] (the Company): [ Placing OR Open offer OR Rights issue ] of [ insert number ] [ insert class ] shares (each [ insert nominal value ]) (the Transaction)

We refer to the Company’s prospectus dated [ insert date ] (the Prospectus). We have reviewed the tax sections in [ insert location of taxation paragraphs in the prospectus ] and consider them consistent with our understanding of UK tax law, case law and practice.

[ This confirmation applies only on the date hereof and, given tax’s nature, is Transaction-specific. ]

[ This letter is for the addressees’ information in relation to the Prospectus only. Except as set out in [our engagement letter], do not use or disclose it without our written consent. ]

[ This letter is governed by the laws of England and Wales. ]

Yours [ faithfully OR sincerely ]
[ Insert name of reporting accountants ]...

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Web page updated on 28/05/2026

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