On this page...
- Reporting breaches of the law
- Notifiable events
- Funding defined benefits
- Early leavers
- Reporting late payment of contributions to occupational money purchase schemes
- Reporting late payment of contributions to personal pensions
- Trustee knowledge and understanding (TKU)
- MNT/MND - putting arrangements in place
- Internal controls
- Modification of subsisting rights
- Dispute resolution - reasonable periods
- Circumstances in relation to the material detriment test
01 Reporting breaches of the law
Relevant for: Employers - Professionals - TrusteesGuidance available with this code
Summary:
The requirement to report is a vital part of the regulatory framework. Whistleblowing reports are a key source of information that we use to fulfil our regulatory responsibilities for work-based pensions....
Code in force:April 2005
02 Notifiable events
Relevant for: Employers - Professionals - TrusteesGuidance available with this code
Summary:
There are a number of notifiable events designed to give the Pensions Regulator early warning of a possible call on the Pension Protection Fund. If an event occurs it must be notified in writing to the Pensions Regulator as soon as reasonably practicable...
Code in force:April 2005
03 Funding defined benefits
Relevant for: Employers - Professionals - Trustees
Summary:
This code of practice assists trustees who must comply with the requirements found in Part 3 of the Pensions Act 2004 relating to the funding of defined benefits...
Code in force:February 2006
04 Early leavers
Relevant for: Employers - Professionals - Trustees
Summary:
This code of practice applies to trustees of occupational pension schemes where the scheme rules do not provide vested rights to benefits for members with three months' service, but less than two years' service...
Code in force:May 2006
05 Reporting late payment of contributions to occupational money purchase schemes
Relevant for: Professionals - Trustees
Summary:
The code sets out the Pensions Regulator's view of what constitute reasonable periods within which trustees must report late payments of contributions to the regulator and to members...
Code in force:May 2006
06 Reporting late payment of contributions to personal pensions
Relevant for: Employers - Professionals - Trustees
Summary:
The main purpose of this code of practice is to give guidelines on reporting late payment of contributions to the Pensions Regulator and to employees...
Code in force:May 2006
07 Trustee knowledge and understanding (TKU)
Relevant for: Professionals - Trustees
Summary:
This code is designed to help trustees by setting out what is meant by knowledge and understanding in the legislation and the scope of the knowledge and understanding requirements ...
Code in force:November 2009
08 MNT/MND - putting arrangements in place
Relevant for: Employers - Professionals - TrusteesGuidance available with this code
Summary:
The purpose of this code is to help trustees of occupational pension schemes to put in place and implement arrangements to provide that at least one-third of the trustees are member-nominated trustees...
Code in force:November 2006
09 Internal controls
Relevant for: Employers - Professionals - TrusteesGuidance available with this code
Summary:
This code sets out the regulator's expectations of how occupational pension schemes should satisfy the legal requirement to have adequate internal controls in place...
Code in force:November 2006
10 Modification of subsisting rights
Relevant for: Employers - Professionals - Trustees
Summary:
This code aims to assist anyone seeking to modify an occupational pension scheme to discharge their duties...
Code in force:January 2007
11 Dispute resolution - reasonable periods
Relevant for: Professionals - Trustees
Summary:
This code of practice provides practical examples on the Pensions Regulator's expectation of the reasonable time periods stated in the legislation related to dispute resolution...
Code in force:July 2008
12 Circumstances in relation to the material detriment test
Relevant for: Employers - Individuals - ProfessionalsGuidance available with this code
Summary:
It sets out the circumstances in which the regulator expects to issue a contribution notice as a result of being of the opinion that the material detriment test is met...