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Reporting duties

Employers and trustees have statutory duties to provide certain information to The Pensions Regulator (TPR) about their pension scheme.

These details include registration of the scheme, submission of a scheme return, reporting breaches of the law and reporting notifiable events.

Key points

  • There is certain information about your pension scheme which must be shared with us.
  • Exchange, our online service, can be used to share the required information with us.

What must be reported

In order to meet your regulatory duties you must share the following information with us:

  • register your pension scheme
  • scheme return
  • report a breach of the law
  • report a notifiable event (defined benefit schemes only)
  • pay the levy
  • amend or wind up your scheme

You can share information with us about your pension scheme easily and quickly using our online service Exchange.

Registration of a pension scheme

Most occupational and personal pension schemes have to be registered with us. Trustees of occupational pension schemes and managers of personal pension schemes are responsible for the scheme’s registration.

Pension scheme details can be registered or updated online using Exchange.

This information helps us to maintain a complete and accurate register of pension schemes and to hold up-to-date scheme information. It’s used to calculate the levy payable for each scheme and is also used by the Pensions Tracing Service.

Scheme return

Registrable schemes must also provide us with a regular scheme return, containing prescribed information. A return is required when the scheme receives a scheme return notice from us. As an employer, you must ensure that trustees (or managers of the scheme) have the information they need to complete the regular scheme return.

A scheme return is how we capture information about pension schemes that we use to help maintain our register of pension schemes. We share this information with the Pension Protection Fund and the Pension Tracing Service.

It's the trustees' or manager’s responsibility to keep us informed of any changes to registrable scheme details. Exchange provides an easy way to do this, which enables scheme details to be updated at any time. By keeping the registrable scheme details updated throughout the year the trustees or manager of the scheme will find it easier to complete the scheme return when required to do so.

For more information go to scheme return.

Report a breach of the law

Employers and other individuals involved in running a pension scheme have a legal duty to report a breach of the law where it is likely to be of material significance to us.

For more information go to reporting breaches of the law.

Report a notifiable event (for DB schemes only)

If you are an employer of a defined benefit (DB) scheme, you and the trustees have to tell us promptly about certain 'notifiable' events.

These are specific events prescribed by the regulations which may have a significant impact on the security of members' benefits.

For more information go to notifiable events.

Report late payment of contributions

We’ve updated our code of practice content on reporting late payment of contributions to defined contribution (DC) occupational and personal pension schemes.

The code aims to improve transparency and ensure that everyone involved in the flow of contributions has a clear understanding of their responsibilities.

See the reporting payment failures module of our code of practice.