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Registrable information and scheme returns

Important

Early draft of the code of practice

This code is not in force yet. It is an early version for the new code of practice consultation.

To give us feedback on issues such as the design, usability and navigation of this code, email us at webfeedback@tpr.gov.uk.

You can also read more information about the consultation.

Published: 17 March 2021

Registrable information

Governing bodies of registrable schemesRG1 must provide us with all items of registrable informationRG2 upon registration of the scheme and report any subsequent changes to this information to us.

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

Any changes to items of registrable information should be reported to us within five working days, or at the very latest within five days of the governing body becoming aware of the change.RG3 To update the registrable information online, visit our online portal.

Scheme returns

The law also requires governing bodies to complete a scheme return and in most cases we issue scheme return notices annually.RG4

The scheme return includes items of registrable information plus any additional information we require. It is important that the information provided on the scheme return is accurate.

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 advisor.

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 fine.RG5

It is a criminal offence for any person to provide us with false or misleading information in the scheme return.RG6

Glossary and legal references

Active members

A person whose employment with the employer qualifies the member for benefits under the scheme and benefits continue to accrue

Deferred member

A person who has benefits under the scheme and is no longer an active member

Occupational pension scheme

A pension savings arrangement provided by an employer for its employees

Pensions members

A person who is currently receiving a pension from the scheme

Trust-based pension scheme

An occupational pension scheme established under trust

RG1As 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]

RG2As 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]

RG3Section 62 Pensions Act 2004
[Article 57 Pensions (Northern Ireland) Order 2005]

RG4Section 64 Pensions Act 2004
[Article 59 Pensions (Northern Ireland) Order 2005]

RG5Section 64(2) Pensions Act 2004
[Article 59(2) Pensions (Northern Ireland) Order 2005]

RG6Section 80 of the Pensions Act 2004
[Article 75 Pensions (Northern Ireland) Order 2005]