Accounting

Defined Benefit - Employers



SHPS accounting changes

Here you can find all forms, documents and communications related to accounting changes for SHPS.

SHPS Accounting Disclosures - Key documents

TPT’s online DB accounting disclosure tool is now available to employers with a defined benefit obligation in SHPS. The tool provides sufficient information for defined benefit accounting for corporate year-ends from 31 March 2019. 

Downloads

  • SHPS DB - Accounting Changes Update (October 2018) Download
  • SHPS & SHAPS DB - Proposed Accounting Changes (June 2018) Download
  • SHPS & SHAPS DB - Accounting Changes FAQs Download
  • SHPS & SHAPS DB - Accounting Changes Timeline Download

Video update - 2 October 2018

We have sent a video update on the proposed accounting changes to all SHPS employers. If you have not received it, please email frs102@tpt.org.uk and we will arrange for it to be sent to you.

FRS102 Online Tool

An online tool has been created to help you complete your statutory accounts in line with the new accounting standard, FRS102, which applies for accounting periods commencing on or after 1 January 2015. 

From 31 March 2019 onwards, this tool will only be available to participating employers in the following TPT schemes: Growth Plan, ISPS, CARE, SVSPS, NICPS 

Please note: FRS102 will only have information for SHPS up to and including 28 February 2019. 

The information for March 2019 onwards will only be available via TPT’s online DB accounting tool.

The tool will provide sufficient information for defined benefit accounting for corporate year-ends from 31 March 2019 and will be available from 13 May 2019.