Registrable information and scheme returns

General code in force: 28 March 2024

Registrable information

1. Governing bodies of registrable schemes¹ must provide us with all registrable information² when registering their schemes.

The registrable information will vary, depending on the type of scheme. To learn more about registrable information, see our guidance Update information on the scheme register.

2. The governing body must tell us about changes to the registrable information as soon as reasonably practicable³, at the very latest within five working days of the governing body becoming aware of the change.

Scheme returns

3. The law also requires governing bodies to complete a scheme return⁴.
4. The scheme return includes registrable information, plus any other information that we may require to exercise our functions for a registered scheme. It is important that the information provided on the scheme return is accurate.
5. Governing bodies are accountable for the information they provide on the scheme return, regardless of whether it has been prepared by them, a scheme administrator, or an adviser.
6. Governing bodies should have measures in place to review and ensure the accuracy of the information in their scheme return before they send it to us. Governing bodies must also submit the scheme return by the date specified in the scheme return notice. If they do not provide it by the specified date, they may have to pay a fine⁵.
7. It is a criminal offence for any person to knowingly, or recklessly, provide us with false or misleading information in the scheme return⁶.

Legal references

¹ As defined in section 59 of the Pensions Act 2004 and Regulation 2 of The Register of Occupational and Personal Pension Schemes Regulations 2005 [as defined in Article 54 of the Pensions (Northern Ireland) Order 2005 and Regulation 2 of The Register of Occupational and Personal Pension Schemes Regulations (Northern Ireland) 2005]

² Register of Occupational and Personal Pension Schemes Regulations (Northern Ireland) 2005] 2 As defined in section 60 of the Pensions Act 2004, Regulation 3 of The Register of Occupational and Personal Pension Schemes Regulations 2005 and Regulation 14 of The Occupational Pension Schemes (Regulatory Own Funds) Regulations 2005 [As defined in Article 55 of the Pensions (Northern Ireland) Order 2005, Regulation 3 of The Register of Occupational and Personal Pension Schemes Regulations (Northern Ireland) 2005 and Regulation 14 of The Occupational Pension Schemes (Regulatory Own Funds) Regulations (Northern Ireland) 2005]

³ Section 62 Pensions Act 2004 [Article 57 Pensions (Northern Ireland) Order 2005]

⁴ Section 64 Pensions Act 2004 [Article 59 Pensions (Northern Ireland) Order 2005]

⁵ Section 64(2) Pensions Act 2004 [Article 59(2) Pensions (Northern Ireland) Order 2005

⁶ Section 80 of the Pensions Act 2004 [Article 75 Pensions (Northern Ireland) Order 2005]

Related content

• Scheme return