Charity reserves and defined benefit pension schemes

Guidance about defined benefit pension schemes in charities.

Applies to England and Wales


Defined benefit pension schemes: questions and answers

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


Explains some of the terminology used in relation to pension arrangements and the role of the Pensions Regulator, and provides answers to questions that trustees most frequently ask the Charity Commission.

Published 10 May 2013