www.icaew.com Open in urlscan Pro
137.117.218.101  Public Scan

Submitted URL: https://latest.icaew.com/47WY-1LO3D-KEL4Y-1G5ZIG-1/c.aspx
Effective URL: https://www.icaew.com/insights/tax-news/2024/jan-2024/hmrc-publishes-pension-schemes-newsletter?utm_campaign=Members%2...
Submission: On January 31 via manual from GB — Scanned from GB

Form analysis 6 forms found in the DOM

<form>
  <fieldset>
    <legend class="visuallyhidden">Consent Selection</legend>
    <div id="CybotCookiebotDialogBodyFieldsetInnerContainer">
      <div class="CybotCookiebotDialogBodyLevelButtonWrapper"><label class="CybotCookiebotDialogBodyLevelButtonLabel" for="CybotCookiebotDialogBodyLevelButtonNecessary"><strong
            class="CybotCookiebotDialogBodyLevelButtonDescription">Necessary</strong></label>
        <div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper CybotCookiebotDialogBodyLevelButtonSliderWrapperDisabled"><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonNecessary"
            class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelButtonDisabled" disabled="disabled" checked="checked"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></div>
      </div>
      <div class="CybotCookiebotDialogBodyLevelButtonWrapper"><label class="CybotCookiebotDialogBodyLevelButtonLabel" for="CybotCookiebotDialogBodyLevelButtonPreferences"><strong
            class="CybotCookiebotDialogBodyLevelButtonDescription">Preferences</strong></label>
        <div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonPreferences" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox"
            data-target="CybotCookiebotDialogBodyLevelButtonPreferencesInline" checked="checked" tabindex="0"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></div>
      </div>
      <div class="CybotCookiebotDialogBodyLevelButtonWrapper"><label class="CybotCookiebotDialogBodyLevelButtonLabel" for="CybotCookiebotDialogBodyLevelButtonStatistics"><strong
            class="CybotCookiebotDialogBodyLevelButtonDescription">Statistics</strong></label>
        <div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonStatistics" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox"
            data-target="CybotCookiebotDialogBodyLevelButtonStatisticsInline" checked="checked" tabindex="0"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></div>
      </div>
      <div class="CybotCookiebotDialogBodyLevelButtonWrapper"><label class="CybotCookiebotDialogBodyLevelButtonLabel" for="CybotCookiebotDialogBodyLevelButtonMarketing"><strong
            class="CybotCookiebotDialogBodyLevelButtonDescription">Marketing</strong></label>
        <div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonMarketing" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox"
            data-target="CybotCookiebotDialogBodyLevelButtonMarketingInline" checked="checked" tabindex="0"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></div>
      </div>
    </div>
  </fieldset>
</form>

<form><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonNecessaryInline" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelButtonDisabled" disabled="disabled" checked="checked"> <span
    class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form>

<form><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonPreferencesInline" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox" data-target="CybotCookiebotDialogBodyLevelButtonPreferences"
    checked="checked" tabindex="0"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form>

<form><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonStatisticsInline" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox" data-target="CybotCookiebotDialogBodyLevelButtonStatistics"
    checked="checked" tabindex="0"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form>

<form><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonMarketingInline" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox" data-target="CybotCookiebotDialogBodyLevelButtonMarketing" checked="checked"
    tabindex="0"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form>

<form class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><input type="checkbox" id="CybotCookiebotDialogBodyContentCheckboxPersonalInformation" class="CybotCookiebotDialogBodyLevelButton"> <span
    class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form>

Text Content

Powered by Cookiebot
 * Consent
 * Details
 * [#IABV2SETTINGS#]
 * About


HOW ICAEW USE COOKIES

We use cookies to ensure the website functions correctly. We would also like to
set statistics cookies to help us understand the usage of our websites by
collecting and reporting information anonymously as well as marketing cookies to
track visitors across websites and display ads that are relevant and engaging
for you, these will only be set if you accept.   Click "Accept all cookies" if
you agree to the use of cookies by ICAEW.   Alternatively you can manage your
cookies by clicking ’Customise’.   For more information on about the cookies we
use view our cookie policy. 

Consent Selection
Necessary

Preferences

Statistics

Marketing

Settings
 * Necessary 165
   
   Necessary cookies help make a website usable by enabling certain functions
   like page navigation and access to secure areas of the website. 
    * 91ad335b2696.08d5593f.eu-west-1.token.awswaf.com
      4
      awswaf_session_storageEnsures visitor browsing-security by preventing
      cross-site request forgery. This cookie is essential for the security of
      the website and visitor.
      Expiry: PersistentType: HTML
      awswaf_token_refresh_timestampThis cookie is used to distinguish between
      humans and bots.
      Expiry: PersistentType: HTML
      aws-waf-token [x2]Used to encrypt and contain visitor data. This is
      necessary for the security of the user data.
      Expiry: SessionType: HTTP
    * Cookiebot
      1
      Learn more about this provider
      1.gifUsed to count the number of sessions to the website, necessary for
      optimizing CMP product delivery.
      Expiry: SessionType: Pixel
    * Coveo Solutions
      2
      Learn more about this provider
      visitor [x2]Preserves the visitor's session state across page requests.
      Expiry: 1 yearType: HTTP
    * Eyeota
      1
      Learn more about this provider
      SERVERIDThis cookie is used to assign the visitor to a specific server -
      this function is necessary for the functionality of the website.
      Expiry: 1 dayType: HTTP
    * Google
      4
      Learn more about this provider
      test_cookieUsed to check if the user's browser supports cookies.
      Expiry: 1 dayType: HTTP
      rc::eThis cookie is used to distinguish between humans and bots.
      Expiry: SessionType: HTML
      rc::aThis cookie is used to distinguish between humans and bots. This is
      beneficial for the website, in order to make valid reports on the use of
      their website.
      Expiry: PersistentType: HTML
      rc::cThis cookie is used to distinguish between humans and bots.
      Expiry: SessionType: HTML
    * Hays
      3
      Learn more about this provider
      incap_ses_#Preserves users states across page requests.
      Expiry: SessionType: HTTP
      nlbi_#Used to ensure website security and fraud detection.
      Expiry: SessionType: HTTP
      visid_incap_#Preserves users states across page requests.
      Expiry: 1 yearType: HTTP
    * LinkedIn
      3
      Learn more about this provider
      bscookie [x2]This cookie is used to identify the visitor through an
      application. This allows the visitor to login to a website through their
      LinkedIn application for example.
      Expiry: 1 yearType: HTTP
      li_gcStores the user's cookie consent state for the current domain
      Expiry: 180 daysType: HTTP
    * Matomo
      1
      Learn more about this provider
      _pk_testcookie_domainThis cookie determines whether the browser accepts
      cookies.
      Expiry: 1 dayType: HTTP
    * Microsoft
      10
      Learn more about this provider
      AI_buffer [x3]Used in context with the "AI_sentBuffer" in order to limit
      the number of data-server-updates (Azure). This synergy also allows the
      website to detect any duplicate data-server-updates.
      Expiry: SessionType: HTML
      AI_sentBuffer [x3]Used in context with the "AI_buffer" in order to limit
      the number of data-server-updates (Azure). This synergy also allows the
      website to detect any duplicate data-server-updates.
      Expiry: SessionType: HTML
      manifests.artifactsUsed by Microsoft Power BI platform to display graphics
      on the website.
      Expiry: PersistentType: HTML
      manifests.extensionsUsed by Microsoft Power BI platform to display
      graphics on the website.
      Expiry: PersistentType: HTML
      manifests.productsUsed by Microsoft Power BI platform to display graphics
      on the website.
      Expiry: PersistentType: HTML
      manifests.tabsUsed by Microsoft Power BI platform to display graphics on
      the website.
      Expiry: PersistentType: HTML
    * Vimeo
      1
      Learn more about this provider
      __cf_bmThis cookie is used to distinguish between humans and bots. This is
      beneficial for the website, in order to make valid reports on the use of
      their website.
      Expiry: 1 dayType: HTTP
    * accdn.lpsnmedia.net
      1
      SameSiteEnsures visitor browsing-security by preventing cross-site request
      forgery. This cookie is essential for the security of the website and
      visitor.
      Expiry: 1 dayType: HTTP
    * annualreturns.icaew.com
      1
      __EC_TEST__Used to remember if the user is accessing the website on a
      computer or mobile device.
      Expiry: SessionType: HTTP
    * annualreturns.icaew.com
      consent.cookiebot.com
      examresults.icaew.com
      icaew100.com
      
      20
      CookieConsent [x20]Stores the user's cookie consent state for the current
      domain
      Expiry: 1 yearType: HTTP
    * annualreturns.icaew.com
      visme.co
      
      2
      PHPSESSID [x2]Preserves user session state across page requests.
      Expiry: SessionType: HTTP
    * app.powerbi.com
      careers.icaew.com
      www.financeforthefuture.org
      learningshop.icaew.com
      live.icaew.com
      www.icaew.com
      
      16
      ARRAffinity [x8]Used to distribute traffic to the website on several
      servers in order to optimise response times.
      Expiry: SessionType: HTTP
      ARRAffinitySameSite [x8]Used to distribute traffic to the website on
      several servers in order to optimise response times.
      Expiry: SessionType: HTTP
    * az416426.vo.msecnd.net
      content.powerapps.com
      
      3
      ai_user [x3]Used by Microsoft Application Insights software to collect
      statistical usage and telemetry information. The cookie stores a unique
      identifier to recognize users on returning visits over time.
      Expiry: 1 yearType: HTTP
    * az416426.vo.msecnd.net
      open.http.mp.streamamg.com
      
      2
      Learn more about this provider
      object(#-#-##:#:#.#) [x2]Holds the users timezone.
      Expiry: SessionType: HTML
    * careers.icaew.com
      events.icaew.com
      lptag.liveperson.net
      live.icaew.com
      lpsnmedia.net
      www.icaew.com
      
      7
      LPSecureStorage#lpSS [x7]Preserves the visitor's session state across page
      requests.
      Expiry: PersistentType: IDB
    * careers.icaew.com
      events.icaew.com
      www.financeforthefuture.org
      www.icaew.com
      live.icaew.com
      www.applytracking.com
      
      7
      ASP.NET_SessionId [x7]Preserves the visitor's session state across page
      requests.
      Expiry: SessionType: HTTP
    * careers.icaew.com
      www.financeforthefuture.org
      www.icaew.com
      
      3
      __RequestVerificationToken [x3]Helps prevent Cross-Site Request Forgery
      (CSRF) attacks.
      Expiry: SessionType: HTTP
    * cdn.icaew.com
      8433490.fls.doubleclick.net
      
      3
      what-intent [x3]Determines the device used to access the website. This
      allows the website to be formatted accordingly.
      Expiry: SessionType: HTML
    * content.powerapps.com
      1
      cookietestThis cookie is used to determine if the visitor has accepted the
      cookie consent box.
      Expiry: SessionType: HTTP
    * content.powerapps.com
      az416426.vo.msecnd.net
      
      3
      ai_session [x3]Preserves users states across page requests.
      Expiry: 1 dayType: HTTP
    * ebm.icaew.com
      1
      filament-ai-chat-widget-state-v2This cookie is used for offering chatbot
      function when you’re using our website.
      Expiry: PersistentType: HTML
    * ebm.icaew.com
      8433490.fls.doubleclick.net
      
      2
      filament-ai-chat-widget-state [x2]This cookie is used for offering chatbot
      function when you’re using our website.
      Expiry: PersistentType: HTML
    * jobs.icaew.com
      recruit.icaew.com
      train.icaew.com
      vacancies.icaew.com
      volunteer.icaew.com
      www.hays.co.uk
      
      12
      AWSALB [x6]Registers which server-cluster is serving the visitor. This is
      used in context with load balancing, in order to optimize user experience.
      Expiry: 7 daysType: HTTP
      AWSALBCORS [x6]Registers which server-cluster is serving the visitor. This
      is used in context with load balancing, in order to optimize user
      experience.
      Expiry: 7 daysType: HTTP
    * jobs.icaew.com
      train.icaew.com
      vacancies.icaew.com
      volunteer.icaew.com
      
      28
      AnonymousUserId [x4]Unique GUID provided for an unauthenticated User
      Expiry: 400 daysType: HTTP
      BrowserSession [x4]For uniquely identifying browser session information
      used in the business processes for providing a Job board site
      Expiry: 1 dayType: HTTP
      csrfToken [x4]Helps prevent Cross-Site Request Forgery (CSRF) attacks.
      Expiry: SessionType: HTTP
      DoubleSubmit_ICAEW_ResponsiveJobSeeker [x4]Used to defend against cross
      site request forgery attacks
      Expiry: SessionType: HTTP
      FixedFacetDefaults [x4]Used by javascript to display facets. Site will not
      remember default facet selections in use, but will revert to original
      configuration
      Expiry: SessionType: HTTP
      JobSearchCriteria [x4]Remembers a previous job search for when returning
      to job search results from a job detail page (to prevent having to reapply
      search criteria). Essential for the job search functionality to work in an
      expected way
      Expiry: SessionType: HTTP
      JobSearchResultIds [x4]Remembers the job IDs from the last search result.
      This is passed to the V6 job details page to facilitate pagination.
      Expiry: SessionType: HTTP
    * learningshop.icaew.com
      1
      cm_sessid_a89c13d910271c051fd5ce954757fe04To track, personalize, and save
      information about each user's session
      Expiry: SessionType: HTTP
    * lo.v.liveperson.net
      1
      LPSessionIDPreserves the visitor's session state across page requests.
      Expiry: SessionType: HTTP
    * lo.v.liveperson.net
      lptag.liveperson.net
      
      2
      LPSID-77413993 [x2]Makes sure that you can use ‘chat’ to contact us and
      ask questions when you’re using our website.
      Expiry: SessionType: HTTP
    * mercerhole.peoplehr.net
      1
      __cflbRegisters which server-cluster is serving the visitor. This is used
      in context with load balancing, in order to optimize user experience.
      Expiry: 1 dayType: HTTP
    * my.icaew.com
      1
      .AspNetCore.Antiforgery.#Helps prevent Cross-Site Request Forgery (CSRF)
      attacks.
      Expiry: SessionType: HTTP
    * nr-data.net
      vistaglobal.icims.com
      www.hays.co.uk
      
      3
      JSESSIONID [x3]Pending
      Expiry: SessionType: HTTP
    * play.google.com
      youtube.com
      
      3
      CONSENT [x3]Used to detect if the visitor has accepted the marketing
      category in the cookie banner. This cookie is necessary for
      GDPR-compliance of the website.
      Expiry: 2 yearsType: HTTP
    * recruit.icaew.com
      4
      cookies.jsDetermines whether the visitor has accepted the cookie consent
      box. This ensures that the cookie consent box will not be presented again
      upon re-entry.
      Expiry: SessionType: HTTP
      RsAnonymousUserIdUnique GUID provided for an unauthenticated User
      Expiry: 400 daysType: HTTP
      RsBrowserSessionFor uniquely identifying browser session information used
      in the business processes for providing a Job board site
      Expiry: 1 dayType: HTTP
      UrlCSRF_ICAEWTo help with Cross Site Request Defences.
      Expiry: 1 dayType: HTTP
    * rls.icaew.com
      2
      icaew_probate_register_sessionFor user experience on the probate
      websites.Allows the websites to remember users within a website when they
      move between web pages. These cookies tell the server what pages to show
      the user
      Expiry: 1 dayType: HTTP
      XSRF-TOKENEnsures visitor browsing-security by preventing cross-site
      request forgery. This cookie is essential for the security of the website
      and visitor.
      Expiry: 1 dayType: HTTP
    * widget.sndcdn.com
      1
      sc_anonymous_idUsed in context with the 3D-view-function on the website.
      Expiry: 10 yearsType: HTTP
    * www.applytracking.com
      1
      TS#Used to ensure website security and fraud detection.
      Expiry: SessionType: HTTP
    * www.icaew.com
      1
      testUsed to detect if the visitor has accepted the marketing category in
      the cookie banner. This cookie is necessary for GDPR-compliance of the
      website.
      Expiry: PersistentType: HTML
    * www.prospects.ac.uk
      2
      ApplicationGatewayAffinityRegisters which server-cluster is serving the
      visitor. This is used in context with load balancing, in order to optimize
      user experience.
      Expiry: SessionType: HTTP
      ApplicationGatewayAffinityCORSThis cookie is used in context with load
      balancing - This optimizes the response rate between the visitor and the
      site, by distributing the traffic load on multiple network links or
      servers.
      Expiry: SessionType: HTTP

 * Preferences 41
   
   Preference cookies enable a website to remember information that changes the
   way the website behaves or looks, like your preferred language or the region
   that you are in. 
    * 8433490.fls.doubleclick.net
      lptag.liveperson.net
      
      3
      lpTabId [x3]Used by LivePerson real time messaging platform to identify
      the active message tab.
      Expiry: SessionType: HTML
    * Cookiebot
      1
      Learn more about this provider
      CookieConsentBulkSetting-#Enables cookie consent across multiple websites
      Expiry: PersistentType: HTML
    * LinkedIn
      1
      Learn more about this provider
      lidcRegisters which server-cluster is serving the visitor. This is used in
      context with load balancing, in order to optimize user experience.
      Expiry: 1 dayType: HTTP
    * Microsoft
      1
      Learn more about this provider
      GeocoderCache#objectsConvert addresses into geographic coordinates
      Expiry: PersistentType: IDB
    * jobs.icaew.com
      train.icaew.com
      volunteer.icaew.com
      
      3
      MdgxArticlesLastSearchParams [x3]To track what a users last article search
      terms was
      Expiry: SessionType: HTTP
    * lptag.liveperson.net
      lpcdn.lpsnmedia.net
      
      7
      lpTestCookie# [x7]Used to check if the user's browser supports cookies.
      Expiry: SessionType: HTTP
    * recruit.icaew.com
      1
      searchFormCurrentStateRemembers the toggle status for CV Search form. Used
      to remember User preferences
      Expiry: PersistentType: HTML
    * rls.icaew.com
      1
      a/n (40)Detects how many times a user has visited the website in order to
      determine whether an on-page notification should be displayed.
      Expiry: 1 dayType: HTTP
    * static.trackedweb.net
      20
      dmSessionID [x10]Collects information on what products the visitor has
      viewed and the content of the shopping-cart. This is used to increase the
      website's conversion rate through targeted advertisement and product
      promotions through emails.
      Expiry: 1 dayType: HTTP
      recordID [x10]Collects information on what products the visitor has viewed
      and the content of the shopping-cart. This is used to increase the
      website's conversion rate through targeted advertisement and product
      promotions through emails.
      Expiry: 1 yearType: HTTP
    * train.icaew.com
      volunteer.icaew.com
      
      2
      m_extPopupShown [x2]A flag to indicate if a user has seen and signed up to
      Jobs By Email via the external redirect popup window
      Expiry: SessionType: HTTP
    * www.icaew.com
      1
      loglevelMaintains settings and outputs when using the Developer Tools
      Console on current session.
      Expiry: PersistentType: HTML

 * Statistics 99
   
   Statistic cookies help ICAEW understand the usage of it's websites by
   collecting and reporting information anonymously. Users that are registered
   with ICAEW (e.g. members and students) will have their unique ID captured.
   This is for statistical and reporting purposes only. 
    * 8433490.fls.doubleclick.net
      lo.v.liveperson.net
      lptag.liveperson.net
      
      3
      lpLastVisit-# [x3]Used by LivePerson real time messaging platform to store
      the timestamp of the user's last visit.
      Expiry: PersistentType: HTML
    * 8433490.fls.doubleclick.net
      static.cloud.coveo.com
      
      3
      __coveo.analytics.history [x3]Necessary in order to optimize the website's
      search-bar function. The cookie ensures accurate and fast search results.
      Expiry: PersistentType: HTML
    * Adobe Inc.
      1
      Learn more about this provider
      p.gifKeeps track of special fonts used on the website for internal
      analysis. The cookie does not register any visitor data.
      Expiry: SessionType: Pixel
    * Appnexus
      1
      Learn more about this provider
      bounceDetermines if a user leaves the website straight away. This
      information is used for internal statistics and analytics by the website
      operator.
      Expiry: SessionType: Pixel
    * Coveo Solutions
      2
      Learn more about this provider
      coveo_visitorIdSaves information of actions that have been carried out by
      the user during the current visit to the website, including searches with
      keywords included.
      Expiry: 1 yearType: HTTP
      visitorIdRegisters statistical data on users' behaviour on the website.
      Used for internal analytics by the website operator.
      Expiry: PersistentType: HTML
    * Google
      30
      Learn more about this provider
      _dc_gtm_UA-# [x2]Used by Google Tag Manager to control the loading of a
      Google Analytics script tag.
      Expiry: 1 dayType: HTTP
      _ga [x7]Registers a unique ID that is used to generate statistical data on
      how the visitor uses the website.
      Expiry: 399 daysType: HTTP
      _ga_# [x6]Used by Google Analytics to collect data on the number of times
      a user has visited the website as well as dates for the first and most
      recent visit.
      Expiry: 399 daysType: HTTP
      _gat [x2]Used by Google Analytics to throttle request rate
      Expiry: 1 dayType: HTTP
      _gid [x5]Registers a unique ID that is used to generate statistical data
      on how the visitor uses the website.
      Expiry: 1 dayType: HTTP
      __utm.gifGoogle Analytics Tracking Code that logs details about the
      visitor's browser and computer.
      Expiry: SessionType: Pixel
      collectUsed to send data to Google Analytics about the visitor's device
      and behavior. Tracks the visitor across devices and marketing channels.
      Expiry: SessionType: Pixel
      __utmv [x2]Saves user-defined tracking parameters for use in Google
      Analytics.
      Expiry: SessionType: HTTP
      _MadgexTrackingPending
      Expiry: 2 yearsType: HTTP
      _MadgexTracking_gidPending
      Expiry: 1 dayType: HTTP
      __utmdThis cookie is used to assign specific visitors into segments, this
      segmentation is based on visitor behavior on the website - the
      segmentation can be used to target larger groups.
      Expiry: 1 dayType: HTTP
      tdRegisters statistical data on users' behaviour on the website. Used for
      internal analytics by the website operator.
      Expiry: SessionType: Pixel
    * Hotjar
      9
      Learn more about this provider
      hjActiveViewportIdsThis cookie contains an ID string on the current
      session. This contains non-personal information on what subpages the
      visitor enters – this information is used to optimize the visitor's
      experience.
      Expiry: PersistentType: HTML
      hjViewportIdSets a unique ID for the session. This allows the website to
      obtain data on visitor behaviour for statistical purposes.
      Expiry: SessionType: HTML
      _hjAbsoluteSessionInProgressThis cookie is used to count how many times a
      website has been visited by different visitors - this is done by assigning
      the visitor an ID, so the visitor does not get registered twice.
      Expiry: 1 dayType: HTTP
      _hjFirstSeenThis cookie is used to determine if the visitor has visited
      the website before, or if it is a new visitor on the website.
      Expiry: 1 dayType: HTTP
      _hjIncludedInPageviewSampleUsed to detect whether the user navigation and
      interactions are included in the website’s data analytics.
      Expiry: 1 dayType: HTTP
      _hjIncludedInSessionSample_#Collects statistics on the visitor's visits to
      the website, such as the number of visits, average time spent on the
      website and what pages have been read.
      Expiry: 1 dayType: HTTP
      _hjSession_#Collects statistics on the visitor's visits to the website,
      such as the number of visits, average time spent on the website and what
      pages have been read.
      Expiry: 1 dayType: HTTP
      _hjSessionUser_#Collects statistics on the visitor's visits to the
      website, such as the number of visits, average time spent on the website
      and what pages have been read.
      Expiry: 1 yearType: HTTP
      _hjTLDTestRegisters statistical data on users' behaviour on the website.
      Used for internal analytics by the website operator.
      Expiry: SessionType: HTTP
    * LinkedIn
      2
      Learn more about this provider
      ln_orRegisters statistical data on users' behaviour on the website. Used
      for internal analytics by the website operator.
      Expiry: 1 dayType: HTTP
      AnalyticsSyncHistoryUsed in connection with data-synchronization with
      third-party analysis service.
      Expiry: 30 daysType: HTTP
    * Matomo
      5
      Learn more about this provider
      _pk_id# [x2]Collects statistics on the user's visits to the website, such
      as the number of visits, average time spent on the website and what pages
      have been read.
      Expiry: 1 yearType: HTTP
      _pk_ses# [x2]Used by Piwik Analytics Platform to track page requests from
      the visitor during the session.
      Expiry: 1 dayType: HTTP
      _pk_ref#Used by Piwik Analytics Platform to identify the referring website
      from which the visitor has come.
      Expiry: 6 monthsType: HTTP
    * Media.net
      2
      Learn more about this provider
      cksync.phpThis cookie is used to determine if cookie data synchronization
      is enabled or disabled – cookie data synchronization is used to
      synchronize and gather visitor data on several domains.
      Expiry: SessionType: Pixel
      visitor-idThis cookie is used to collect information on the visitor. This
      information will be stored for internal analytics at the website's
      operator – Internal analytics is used by websites to optimize their
      domains.
      Expiry: 1 yearType: HTTP
    * Microsoft
      2
      Learn more about this provider
      WFESessionIdStores data on the time spent on the website and its
      sub-pages, during the current session.
      Expiry: SessionType: HTTP
      ai_sessionRegisters the website's speed and performance. This function can
      be used in context with statistics and load-balancing.
      Expiry: PersistentType: HTML
    * PubMatic
      1
      Learn more about this provider
      PugTUsed to determine the number of times the cookies have been updated in
      the visitor's browser. Used to optimize the website's server efficiency.
      Expiry: 29 daysType: HTTP
    * Soundcloud
      1
      Learn more about this provider
      number(#)Used to track user’s interaction with embedded content.
      Expiry: SessionType: HTML
    * Streamamg
      10
      Learn more about this provider
      muxData [x2]This cookie is used in context with a video-player, so that if
      the visitor is interrupted while viewing video content, the cookie
      remembers where to start the video when the visitor reloads the video.
      Expiry: 20 yearsType: HTTP
      rxvisitidSets a unique ID for the session. This allows the website to
      obtain data on visitor behaviour for statistical purposes.
      Expiry: SessionType: HTML
      rxVisitorPending
      Expiry: SessionType: HTML
      rxvtDetermines when the visitor last visited the different subpages on the
      website, as well as sets a timestamp for when the session started.
      Expiry: SessionType: HTML
      dtCookiePending
      Expiry: SessionType: HTTP
      dtPCPending
      Expiry: SessionType: HTTP
      dtSaPending
      Expiry: SessionType: HTTP
      rxVisitorPending
      Expiry: SessionType: HTTP
      rxvtSets a timestamp for when the visitor entered the website. This is
      used for analytical purposes on the website.
      Expiry: SessionType: HTTP
    * Vimeo
      1
      Learn more about this provider
      vuidCollects data on the user's visits to the website, such as which pages
      have been read.
      Expiry: 2 yearsType: HTTP
    * Visme
      1
      Learn more about this provider
      visme-stats-cidAllows you to track the traffic for any projects you have
      created in Visme 
      Expiry: PersistentType: HTML
    * accdn.lpsnmedia.net
      2
      ADRUM_BT1This cookie is used to detect errors on the website - this
      information is sent to the website's support staff in order to optimize
      the visitor's experience on the website.
      Expiry: 1 dayType: HTTP
      ADRUM_BTaThis cookie is used to detect errors on the website - this
      information is sent to the website's support staff in order to optimize
      the visitor's experience on the website.
      Expiry: 1 dayType: HTTP
    * bpi.rtactivate.com
      1
      tagThe functionality is to store a unique user ID.
      Expiry: SessionType: Pixel
    * jobs.icaew.com
      train.icaew.com
      vacancies.icaew.com
      volunteer.icaew.com
      
      4
      JSMRI [x4]Session information used to provide reporting essential for the
      business processes for providing a Job board site. Tracks last seen date
      and a count of overall sessions for an anonymous user.
      Expiry: 1 yearType: HTTP
    * lo.v.liveperson.net
      1
      LPVisitorIDUsed by LivePerson real time messaging platform to recognize
      the visitor on returning visits.
      Expiry: 1 yearType: HTTP
    * lo.v.liveperson.net
      lptag.liveperson.net
      
      2
      LPVID [x2]Used by LivePerson real time messaging platform to recognize the
      visitor on returning visits.
      Expiry: 1 yearType: HTTP
    * open.http.mp.streamamg.com
      ssl.google-analytics.com
      
      12
      Learn more about this provider
      __utma [x3]Collects data on the number of times a user has visited the
      website as well as dates for the first and most recent visit. Used by
      Google Analytics.
      Expiry: 399 daysType: HTTP
      __utmb [x3]Registers a timestamp with the exact time of when the user
      accessed the website. Used by Google Analytics to calculate the duration
      of a website visit.
      Expiry: 1 dayType: HTTP
      __utmc [x3]Registers a timestamp with the exact time of when the user
      leaves the website. Used by Google Analytics to calculate the duration of
      a website visit.
      Expiry: SessionType: HTTP
      __utmz [x3]Collects data on where the user came from, what search engine
      was used, what link was clicked and what search term was used. Used by
      Google Analytics.
      Expiry: 6 monthsType: HTTP
    * r1.trackedweb.net
      1
      pagevisitRegisters statistical data on users' behaviour on the website.
      Used for internal analytics by the website operator.
      Expiry: SessionType: Pixel
    * www.financeforthefuture.org
      www.icaew.com
      
      2
      SC_ANALYTICS_GLOBAL_COOKIE [x2]Used by Sitecore Engagement Analytics to
      identify the visitor on repeat visits to the website.
      Expiry: 399 daysType: HTTP

 * Marketing 148
   
   Marketing cookies are used to track visitors across websites. Data is
   collected to display ads that are relevant and engaging for the individual
   user.
    * Meta Platforms, Inc.
      4
      Learn more about this provider
      lastExternalReferrerDetects how the user reached the website by
      registering their last URL-address.
      Expiry: PersistentType: HTML
      lastExternalReferrerTimeDetects how the user reached the website by
      registering their last URL-address.
      Expiry: PersistentType: HTML
      _fbp [x2]Used by Facebook to deliver a series of advertisement products
      such as real time bidding from third party advertisers.
      Expiry: 3 monthsType: HTTP
    * Adobe Inc.
      5
      Learn more about this provider
      demconf.jpgSets a unique ID for the visitor, that allows third party
      advertisers to target the visitor with relevant advertisement. This
      pairing service is provided by third party advertisement hubs, which
      facilitates real-time bidding for advertisers.
      Expiry: SessionType: Pixel
      demdexVia a unique ID that is used for semantic content analysis, the
      user's navigation on the website is registered and linked to offline data
      from surveys and similar registrations to display targeted ads.
      Expiry: 180 daysType: HTTP
      dpmSets a unique ID for the visitor, that allows third party advertisers
      to target the visitor with relevant advertisement. This pairing service is
      provided by third party advertisement hubs, which facilitates real-time
      bidding for advertisers.
      Expiry: 180 daysType: HTTP
      ct/upi/pid/Mlpt2JaG/Pending
      Expiry: SessionType: Pixel
      everest_g_v2Used for targeted ads and to document efficacy of each
      individual ad.
      Expiry: 1 yearType: HTTP
    * Adotmob
      1
      Learn more about this provider
      partnersPresents the user with relevant content and advertisement. The
      service is provided by third-party advertisement hubs, which facilitate
      real-time bidding for advertisers.
      Expiry: 13 monthsType: HTTP
    * Amazon
      2
      Learn more about this provider
      ad-idUsed by Amazon Advertising to register user actions and target
      content on the website based on ad clicks on a different website.
      Expiry: 226 daysType: HTTP
      ad-privacyUsed by Amazon Advertising to register user actions and target
      content on the website based on ad clicks on a different website.
      Expiry: 399 daysType: HTTP
    * Appnexus
      5
      Learn more about this provider
      anjRegisters a unique ID that identifies a returning user's device. The ID
      is used for targeted ads.
      Expiry: 3 monthsType: HTTP
      receive-cookie-deprecationPending
      Expiry: 400 daysType: HTTP
      setuidThis cookie is set by the audience manager of the website to
      determine the time and frequencies of visitor data synchronization -
      cookie data synchronization is used to synchronize and gather visitor data
      from several websites.
      Expiry: SessionType: Pixel
      uuid2Registers a unique ID that identifies a returning user's device. The
      ID is used for targeted ads.
      Expiry: 3 monthsType: HTTP
      XANDR_PANIDPending
      Expiry: 400 daysType: HTTP
    * Bidswitch
      4
      Learn more about this provider
      cRegulates synchronisation of user identification and exchange of user
      data between various ad services.
      Expiry: 1 yearType: HTTP
      tuuidRegisters whether or not the user has consented to the use of
      cookies.
      Expiry: 1 yearType: HTTP
      tuuid_luContains a unique visitor ID, which allows Bidswitch.com to track
      the visitor across multiple websites. This allows Bidswitch to optimize
      advertisement relevance and ensure that the visitor does not see the same
      ads multiple times.
      Expiry: 1 yearType: HTTP
      ul_cb/syncCollects information on user behaviour on multiple websites.
      This information is used in order to optimize the relevance of
      advertisement on the website.
      Expiry: SessionType: Pixel
    * Bluekai.com
      3
      Learn more about this provider
      bkdcRegisters user data, such as IP address, geographical location,
      visited websites, and what ads the user has clicked, with the purpose of
      optimising ad display based on the user's movement on websites that use
      the same ad network.
      Expiry: 179 daysType: HTTP
      bkpaPresents the user with relevant content and advertisement. The service
      is provided by third-party advertisement hubs, which facilitate real-time
      bidding for advertisers.
      Expiry: 179 daysType: HTTP
      bkuRegisters anonymised user data, such as IP address, geographical
      location, visited websites, and what ads the user has clicked, with the
      purpose of optimising ad display based on the user's movement on websites
      that use the same ad network.
      Expiry: 179 daysType: HTTP
    * Casale Media
      6
      Learn more about this provider
      CMIDCollects visitor data related to the user's visits to the website,
      such as the number of visits, average time spent on the website and what
      pages have been loaded, with the purpose of displaying targeted ads.
      Expiry: 1 yearType: HTTP
      CMPROCollects data on visitor behaviour from multiple websites, in order
      to present more relevant advertisement - This also allows the website to
      limit the number of times that they are shown the same advertisement.
      Expiry: 3 monthsType: HTTP
      CMPSCollects visitor data related to the user's visits to the website,
      such as the number of visits, average time spent on the website and what
      pages have been loaded, with the purpose of displaying targeted ads.
      Expiry: 3 monthsType: HTTP
      CMRUM3Collects visitor data related to the user's visits to the website,
      such as the number of visits, average time spent on the website and what
      pages have been loaded, with the purpose of displaying targeted ads.
      Expiry: 1 yearType: HTTP
      CMSTCollects visitor data related to the user's visits to the website,
      such as the number of visits, average time spent on the website and what
      pages have been loaded, with the purpose of displaying targeted ads.
      Expiry: 1 dayType: HTTP
      rumCollects data related to the user's visits to the website, such as the
      number of visits, average time spent on the website and what pages have
      been loaded, with the purpose of displaying targeted ads.
      Expiry: SessionType: Pixel
    * Dataxu
      2
      Learn more about this provider
      matchliverampSets a unique ID for the visitor, that allows third party
      advertisers to target the visitor with relevant advertisement. This
      pairing service is provided by third party advertisement hubs, which
      facilitates real-time bidding for advertisers.
      Expiry: 30 daysType: HTTP
      wfivefivecCollects data on the user's visits to the website, such as what
      pages have been loaded. The registered data is used for targeted ads.
      Expiry: 13 monthsType: HTTP
    * Google
      19
      Learn more about this provider
      GoogleAdServingTest [x6]Used to register what ads have been displayed to
      the user.
      Expiry: SessionType: HTTP
      IDEUsed by Google DoubleClick to register and report the website user's
      actions after viewing or clicking one of the advertiser's ads with the
      purpose of measuring the efficacy of an ad and to present targeted ads to
      the user.
      Expiry: 1 yearType: HTTP
      pagead/landing [x2]Collects data on visitor behaviour from multiple
      websites, in order to present more relevant advertisement - This also
      allows the website to limit the number of times that they are shown the
      same advertisement.
      Expiry: SessionType: Pixel
      _gcl_au [x2]Used by Google AdSense for experimenting with advertisement
      efficiency across websites using their services.
      Expiry: 3 monthsType: HTTP
      ads/ga-audiencesPending
      Expiry: SessionType: Pixel
      pagead/1p-user-list/#Tracks if the user has shown interest in specific
      products or events across multiple websites and detects how the user
      navigates between sites. This is used for measurement of advertisement
      efforts and facilitates payment of referral-fees between websites.
      Expiry: SessionType: Pixel
      rc::hPending
      Expiry: PersistentType: HTML
      pagead/gen_204Collects data on visitor behaviour from multiple websites,
      in order to present more relevant advertisement - This also allows the
      website to limit the number of times that they are shown the same
      advertisement.
      Expiry: SessionType: Pixel
      pcs/activeviewUsed by DoubleClick to determine whether website
      advertisement has been properly displayed - This is done to make their
      marketing efforts more efficient.
      Expiry: SessionType: Pixel
      csiCollects data on visitors' preferences and behaviour on the website -
      This information is used make content and advertisement more relevant to
      the specific visitor.
      Expiry: SessionType: Pixel
      __gadsUsed to register what ads have been displayed to the user.
      Expiry: 1 yearType: HTTP
      __gpiCollects information on user behaviour on multiple websites. This
      information is used in order to optimize the relevance of advertisement on
      the website.
      Expiry: 1 yearType: HTTP
    * LinkedIn
      5
      Learn more about this provider
      lang [x2]Remembers the user's selected language version of a website
      Expiry: SessionType: HTTP
      bcookieUsed by the social networking service, LinkedIn, for tracking the
      use of embedded services.
      Expiry: 1 yearType: HTTP
      li_sugrCollects data on user behaviour and interaction in order to
      optimize the website and make advertisement on the website more relevant.
      Expiry: 3 monthsType: HTTP
      UserMatchHistoryEnsures visitor browsing-security by preventing cross-site
      request forgery. This cookie is essential for the security of the website
      and visitor.
      Expiry: 30 daysType: HTTP
    * LiveRamp
      3
      Learn more about this provider
      #.gifPending
      Expiry: SessionType: Pixel
      pxrcThis cookie registers data on the visitor. The information is used to
      optimize advertisement relevance.
      Expiry: 2 monthsType: HTTP
      rlas3Collects visitor data related to the user's visits to the website,
      such as the number of visits, average time spent on the website and what
      pages have been loaded, with the purpose of displaying targeted ads.
      Expiry: 1 yearType: HTTP
    * MediMath
      1
      Learn more about this provider
      mt_miscCollects data on the user's visits to the website, such as what
      pages have been loaded. The registered data is used for targeted ads.
      Expiry: 30 daysType: HTTP
    * Media.net
      1
      Learn more about this provider
      data-rkCollects data on visitor behaviour from multiple websites, in order
      to present more relevant advertisement - This also allows the website to
      limit the number of times that they are shown the same advertisement.
      Expiry: 1 yearType: HTTP
    * Mediarithmics
      3
      Learn more about this provider
      mics_ltsCollects information on user preferences and/or interaction with
      web-campaign content - This is used on CRM-campaign-platform used by
      website owners for promoting events or products.
      Expiry: 1 yearType: HTTP
      mics_uaidCollects information on user preferences and/or interaction with
      web-campaign content - This is used on CRM-campaign-platform used by
      website owners for promoting events or products.
      Expiry: 1 yearType: HTTP
      mics_vidCollects information on user preferences and/or interaction with
      web-campaign content - This is used on CRM-campaign-platform used by
      website owners for promoting events or products.
      Expiry: 1 yearType: HTTP
    * Meta Platforms, Inc.
      1
      Learn more about this provider
      trUsed by Facebook to deliver a series of advertisement products such as
      real time bidding from third party advertisers.
      Expiry: SessionType: Pixel
    * Neustar
      1
      Learn more about this provider
      adscores/g.pixelPresents the user with relevant content and advertisement.
      The service is provided by third-party advertisement hubs, which
      facilitate real-time bidding for advertisers.
      Expiry: SessionType: Pixel
    * Openx
      1
      Learn more about this provider
      w/1.0/sdRegisters data on visitors such as IP addresses, geographical
      location and advertisement interaction. This information is used optimize
      the advertisement on websites that make use of OpenX.net services.
      Expiry: SessionType: Pixel
    * Oracle
      1
      Learn more about this provider
      e/rocketfuel_syncDetects whether partner data synchronization is
      functioning and currently running - This function sends user data between
      third-party advertisement companies for the purpose of targeted
      advertisements.
      Expiry: SessionType: Pixel
    * PubMatic
      2
      Learn more about this provider
      AdServer/PugSets a timestamp for when the visitor entered the website.
      This is used for analytical purposes on the website.
      Expiry: SessionType: Pixel
      KRTBCOOKIE_#Registers a unique ID that identifies the user's device during
      return visits across websites that use the same ad network. The ID is used
      to allow targeted ads.
      Expiry: 3 monthsType: HTTP
    * Salesforce
      1
      Learn more about this provider
      _kuid_Registers a unique ID that identifies a returning user's device. The
      ID is used for targeted ads.
      Expiry: 180 daysType: HTTP
    * Sharethis
      1
      Learn more about this provider
      idsynch.phpPending
      Expiry: SessionType: Pixel
    * Soundcloud
      1
      Learn more about this provider
      WIDGET::local::assignmentsUsed by audio-platform SoundCloud to implement,
      measure and improve their embedded content/service on the website - The
      collection of data also includes visitors’ interaction with embedded
      content/service. This can be used for statistics or marketing purposes.
      Expiry: PersistentType: HTML
    * SpotX
      2
      Learn more about this provider
      audienceUsed to determine whether the video-ads have been displayed
      correctly on the website - This is done to make video-ads more effective
      and ensure that the visitor is not shown the same ads more times than
      intended. The cookie also detects whether the visitor has any Do Not Track
      preferences.
      Expiry: 27 daysType: HTTP
      partnerUsed in context with video-advertisement. The cookie limits the
      number of times a user is shown the same advertisement. The cookie is also
      used to ensure relevance of the video-advertisement to the specific user.
      Expiry: SessionType: Pixel
    * Streamamg
      1
      Learn more about this provider
      dtSaCollects data on the user’s navigation and behavior on the website.
      This is used to compile statistical reports and heatmaps for the website
      owner.
      Expiry: SessionType: HTML
    * Tapad
      3
      Learn more about this provider
      TapAd_3WAY_SYNCSUsed for data-synchronization with advertisement networks.
      Expiry: 2 monthsType: HTTP
      TapAd_DIDUsed to determine what type of devices (smartphones, tablets,
      computers, TVs etc.) is used by a user.
      Expiry: 2 monthsType: HTTP
      TapAd_TSUsed to determine what type of devices (smartphones, tablets,
      computers, TVs etc.) is used by a user.
      Expiry: 2 monthsType: HTTP
    * The Trade Desk
      1
      Learn more about this provider
      track/cmf/genericPresents the user with relevant content and
      advertisement. The service is provided by third-party advertisement hubs,
      which facilitate real-time bidding for advertisers.
      Expiry: SessionType: Pixel
    * Weborama
      1
      Learn more about this provider
      AFFICHE_WUsed by the advertising platform Weborama to determine the
      visitor's interests based on pages visits, content clicked and other
      actions on the website.
      Expiry: 1 yearType: HTTP
    * YouTube
      33
      Learn more about this provider
      LAST_RESULT_ENTRY_KEY [x2]Used to track user’s interaction with embedded
      content.
      Expiry: SessionType: HTTP
      nextId [x2]Used to track user’s interaction with embedded content.
      Expiry: SessionType: HTTP
      requests [x2]Used to track user’s interaction with embedded content.
      Expiry: SessionType: HTTP
      ytidb::LAST_RESULT_ENTRY_KEY [x2]Used to track user’s interaction with
      embedded content.
      Expiry: PersistentType: HTML
      YtIdbMeta#databases [x2]Used to track user’s interaction with embedded
      content.
      Expiry: PersistentType: IDB
      yt-remote-cast-available [x2]Stores the user's video player preferences
      using embedded YouTube video
      Expiry: SessionType: HTML
      yt-remote-cast-installed [x2]Stores the user's video player preferences
      using embedded YouTube video
      Expiry: SessionType: HTML
      yt-remote-connected-devices [x2]Stores the user's video player preferences
      using embedded YouTube video
      Expiry: PersistentType: HTML
      yt-remote-device-id [x2]Stores the user's video player preferences using
      embedded YouTube video
      Expiry: PersistentType: HTML
      yt-remote-fast-check-period [x2]Stores the user's video player preferences
      using embedded YouTube video
      Expiry: SessionType: HTML
      yt-remote-session-app [x2]Stores the user's video player preferences using
      embedded YouTube video
      Expiry: SessionType: HTML
      yt-remote-session-name [x2]Stores the user's video player preferences
      using embedded YouTube video
      Expiry: SessionType: HTML
      LogsDatabaseV2:V#||LogsRequestsStorePending
      Expiry: PersistentType: IDB
      remote_sidNecessary for the implementation and functionality of YouTube
      video-content on the website.
      Expiry: SessionType: HTTP
      ServiceWorkerLogsDatabase#SWHealthLogNecessary for the implementation and
      functionality of YouTube video-content on the website.
      Expiry: PersistentType: IDB
      TESTCOOKIESENABLEDUsed to track user’s interaction with embedded content.
      Expiry: 1 dayType: HTTP
      VISITOR_INFO1_LIVETries to estimate the users' bandwidth on pages with
      integrated YouTube videos.
      Expiry: 179 daysType: HTTP
      VISITOR_PRIVACY_METADATAStores the user's cookie consent state for the
      current domain
      Expiry: 180 daysType: HTTP
      YSCRegisters a unique ID to keep statistics of what videos from YouTube
      the user has seen.
      Expiry: SessionType: HTTP
      yt.innertube::nextIdRegisters a unique ID to keep statistics of what
      videos from YouTube the user has seen.
      Expiry: PersistentType: HTML
      yt.innertube::requestsRegisters a unique ID to keep statistics of what
      videos from YouTube the user has seen.
      Expiry: PersistentType: HTML
    * Zeta Global
      6
      Learn more about this provider
      cmIdentifies if the cookie-data needs to be updated in the visitor's
      browser - This is determined through third-party ad-serving-companies.
      Expiry: SessionType: Pixel
      cmdRegisters anonymised user data, such as IP address, geographical
      location, visited websites, and what ads the user has clicked, with the
      purpose of optimising ad display based on the user's movement on websites
      that use the same ad network.
      Expiry: 1 yearType: HTTP
      eudRegisters user data, such as IP address, geographical location, visited
      websites, and what ads the user has clicked, with the purpose of
      optimising ad display based on the user's movement on websites that use
      the same ad network.
      Expiry: 1 yearType: HTTP
      eudsRegisters anonymised user data, such as IP address, geographical
      location, visited websites, and what ads the user has clicked, with the
      purpose of optimising ad display based on the user's movement on websites
      that use the same ad network.
      Expiry: SessionType: HTTP
      rudRegisters user data, such as IP address, geographical location, visited
      websites, and what ads the user has clicked, with the purpose of
      optimising ad display based on the user's movement on websites that use
      the same ad network.
      Expiry: 1 yearType: HTTP
      rudsRegisters user data, such as IP address, geographical location,
      visited websites, and what ads the user has clicked, with the purpose of
      optimising ad display based on the user's movement on websites that use
      the same ad network.
      Expiry: SessionType: HTTP
    * adnxs.com
      adsrvr.org
      amazon-adsystem.com
      doubleclick.net
      live.rezync.com
      mediarithmics.com
      rlcdn.com
      sharethis.com
      taboola.com
      teads.tv
      
      10
      sd-session-id [x10]Registers data on visitors from multiple visits and on
      multiple websites. This information is used to measure the efficiency of
      advertisement on websites.
      Expiry: 180 daysType: HTTP
    * adotmob.com
      criteo.com
      turn.com
      
      3
      uid [x3]Unique user ID that recognizes the user on returning visits
      Expiry: 13 monthsType: HTTP
    * adotmob.com
      mathtag.com
      
      2
      uuid [x2]This cookie is used to optimize ad relevance by collecting
      visitor data from multiple websites – this exchange of visitor data is
      normally provided by a third-party data-center or ad-exchange.
      Expiry: 13 monthsType: HTTP
    * lpcdn.lpsnmedia.net
      1
      lpUnifiedWindow-storage_expiration-77413993Pending
      Expiry: PersistentType: HTML
    * lpsnmedia.net
      1
      cobrowse-storage_expiration-77413993Pending
      Expiry: SessionType: HTML
    * rezync.com
      1
      zync-uuidSets a unique ID for the visitor, that allows third party
      advertisers to target the visitor with relevant advertisement. This
      pairing service is provided by third party advertisement hubs, which
      facilitates real-time bidding for advertisers.
      Expiry: 180 daysType: HTTP
    * static.trackedweb.net
      6
      utm_campaign [x2]Collects information on user preferences and/or
      interaction with web-campaign content - This is used on
      CRM-campaign-platform used by website owners for promoting events or
      products.
      Expiry: SessionType: HTTP
      utm_medium [x2]Collects information on user preferences and/or interaction
      with web-campaign content - This is used on CRM-campaign-platform used by
      website owners for promoting events or products.
      Expiry: SessionType: HTTP
      utm_source [x2]Determines how the user accessed the website. This
      information is used by the website operator in order to measure the
      efficiency of their marketing.
      Expiry: SessionType: HTTP
    * taa1.uk.wolterskluwer.com
      2
      pardot [x2]Used in context with Account-Based-Marketing (ABM). The cookie
      registers data such as IP-addresses, time spent on the website and page
      requests for the visit. This is used for retargeting of multiple users
      rooting from the same IP-addresses. ABM usually facilitates B2B marketing
      purposes.
      Expiry: SessionType: HTTP
    * x.bidswitch.net
      partners.tremorhub.com
      
      2
      sync [x2]Collects data on visitors' behaviour and interaction - This is
      used to optimize the website and make advertisement on the website more
      relevant.
      Expiry: SessionType: Pixel

 * Unclassified 9
   Unclassified cookies are cookies that we are in the process of classifying,
   together with the providers of individual cookies.
    * 91ad335b2696.08d5593f.eu-west-1.token.awswaf.com
      1
      aws_waf_token_challenge_attemptsPending
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 * HMRC publishes pension schemes newsletter


HMRC PUBLISHES PENSION SCHEMES NEWSLETTER





 * Contents
   Contents
    * LTA: legislative changes
    * LTA: FAQs and future communication
    * Relief at source
    * Retained firefighters
    * Operational updates
   
   Back to top

Contents
 * LTA: legislative changes
 * LTA: FAQs and future communication
 * Relief at source
 * Retained firefighters
 * Operational updates

Back to top

HMRC has provided an update on the abolition of the lifetime allowance, as well
as information on relief at source and pensions for retained firefighters.

HMRC has published the Pension schemes newsletter 155. It provides an update on
a range of issues, including the abolition of the lifetime allowance (LTA) and
how the pension commencement excess lump sum (PCELS) will operate.  


LTA: LEGISLATIVE CHANGES

The legislation abolishing the LTA is contained in Finance Bill 2023-24. HMRC
has received feedback querying how the PCELS will operate. The policy objective
of PCELS is to allow those individuals entitled to access 25% or more of their
pension benefits as a lump sum, to continue to do so where they have used the
whole of their lump sum allowance. 

In its current version the legislation concerning PCELS may create some
unintended consequences. HMRC is considering how to address these issues,
whether through legislative change or other means.  

HMRC has identified three other areas where legislative change is believed to be
needed: 

 * scheme-specific lump sum protection;
 * the newly created ‘event 24’ concerning the payment of a lump sum or lump sum
   death benefit in relation to relevant benefit crystallisation events; and
 * the calculation of tax due on lump sum death benefits.


LTA: FAQS AND FUTURE COMMUNICATION

HMRC has published answers to 10 frequently asked questions (FAQs) in the
newsletter.  

The pension changes take effect from 6 April 2024 and will entail both technical
and operational changes for pension providers. HMRC is aiming to publish updates
every fortnight through LTA guidance newsletters or the main monthly pensions
schemes newsletter. 

HMRC is also organising two LTA workshops in February 2024 to discuss
transitional arrangements and reporting arrangements. Those who want to attend
can email HMRC at policypensions@hmrc.gov.uk.  


RELIEF AT SOURCE

Pension scheme administrators operating relief at source will need to know the
residency status of scheme members (ie, Scotland or rest of the UK). 

HMRC has starting issuing January 2024 notification of residency status reports.
An email will be sent out by HMRC alerting the scheme administrator that the
report is ready for download. Scheme administrators then have six days (144
hours) to download the file, starting from when the report is made available.  

It is also possible to find a member’s residency status using the look up
service for relief at source. 

Additionally, HMRC is extending its acceptance of some scanned relief at source
forms until 31 March 2025. 


RETAINED FIREFIGHTERS

Following a House of Lords decision in 2006, retained firefighters are able to
convert their pension membership to join the Fire Authorities Schemes for the
2000 to 2016 period. 

The Fire Authority Schemes need to apply to HMRC to allow the conversion of
membership. HMRC has previously contacted them reminding them of this, but if
the correct process is not followed, taxpayer records will not be amended by
HMRC. 

Fire Authorities must provide complete information to HMRC by 5 April 2024, in
order to be processed. 


OPERATIONAL UPDATES

Government Gateway credentials may be deleted when a person has not logged into
their Business Tax Account for the previous three years. The newsletter sets out
how access may be recovered. 

Also, HMRC had planned to introduce a new function allowing a pension scheme
return to be submitted on the Managing pension schemes service from April 2024.
However, the introduction of this has been deferred, with no new date provided.
Scheme administrators may still decide to take action to migrate pension schemes
to the new service ready for when it does launch. 

Lastly, updated statistics on the number of tax repayment claim forms for
pension flexibility payments have now been published.  




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