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The Pensions Regulator

Codes of practice

Codes of practice

The Pensions Regulator's codes of practice give practical guidelines on how to comply with legal requirements.

The codes set out the standards of conduct and practice expected of those involved in running and providing pension schemes. Those standards reflect how a well-run pension scheme would choose to meet the relevant requirements.

Codes of practiceWhat's available?


Row 1

Code of practice 01

Reporting breaches of the law

Code in force: April 2005

Code of practice 02

Notifiable events

Code in force: April 2005


Row 2

Code of practice 03

Funding defined benefits

Code in force: February 2006

Code of practice 04

Early leavers

Code in force: May 2006


Row 3

Code of practice 05

Reporting late payment of contributions to occupational money purchase schemes

Code in force: May 2006

Code of practice 06

Reporting late payment of contributions to personal pensions

Code in force: May 2006


Row 4

Code of practice 07

Trustee knowledge and understanding (TKU)

Code in force: May 2006

Code of practice 08

MNT/MND - putting arrangements in place

Code in force: November 2006


Row 5

Code of practice 09

Internal controls

Code in force: November 2006

Code of practice 10

Modification of subsisting rights

Code in force: January 2007


Row 6

Code of practice 11

Dispute resolution - reasonable periods

Code in force: July 2008

Code of practice 12

Circumstances in relation to the material detriment test

Code in force: June 2009