Pensions Technical Actuarial Standards (TAS 300 and TAS 310)
TAS 300 / TAS 310 Pensions Technical Actuarial Standards
Introduction
TAS 300 and TAS 310 contain the requirements for technical actuarial work in relation to pensions. TAS 300 applies to pensions other than collective money purchase schemes and TAS 310 applies to collective money purchase schemes.
TAS 300 and TAS 310 must be applied by all members of the Institute and Faculty of Actuaries (IFoA) for technical actuarial work in the scope of TAS 300 and TAS 310 respectively. Wider adoption is encouraged and other relevant regulators and contracting parties may require entities and individuals who are not members of the IFoA to comply with TAS 300 or TAS 310.
Current versions
| Name | TAS 300: Pensions v2.0 |
|---|---|
| Publication date | 11 December 2023 |
| Effective from | 1 April 2024 |
| Type | Standard |
| Format | PDF, 3.2 MB |
| Name | TAS 310: Collective Money Purchase Pensions v1.0 |
| Publication date | 24 May 2024 |
| Effective from | 30 September 2024 |
| Type | Standard |
| Format | PDF, 255.9 KB |
Latest consultation on TAS 300
In December 2024, the FRC launched a consultation on TAS 300: Pensions. The consultation was open for feedback until 10 March 2025.
Previous consultation on TAS 300 and TAS 310
In May 2023, the FRC launched a consultation on revising TAS 300 relating to pensions and introducing TAS 310 relating to collective money purchase pensions.
The consultation closed on 4 August 2023.
Older consultations can be found on the FRC consultations page.
Past versions
| Name | TAS 300: Pensions v1.0 |
|---|---|
| Publication date | 14 December 2016 |
| Type | Standard |
| Notes | This standard applies to technical actuarial work completed on or after 1 July 2017 and before 1 April 2024. |
| Format | PDF, 309.5 KB |
| Name | Glossary of defined terms used in FRC technical actuarial standards |
| Publication date | 14 December 2016 |
| Notes | This glossary applies to all technical actuarial work completed on or after 1 July 2017 and before 1 July 2023. For pensions technical actuarial work completed on or after 1 July 2023 but before 1 April 2024, the glossary also applies in relation to defined terms within TAS 300 v1.0 which were not superseded by the corresponding definitions in TAS 100 v2.0. |
| Format | PDF, 286.2 KB |
Older versions of the standards are available on request by emailing [email protected].