Skip to main content

Your browser is out of date, and unable to use many of the features of this website

Please upgrade your browser.


This website requires cookies. Your browser currently has cookies disabled.

Whistleblowing - reporting breaches of the law

Requirements for those involved in workplace pensions to report breaches of the law including who must report, deciding whether to report and how to report.


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

You can also read more information about the consultation.

Who must report

Details of who has a duty to report breaches of the law.

Decision to report

The factors that reporters should consider when deciding whether to tell us about breaches of the law.

How to report

Details of the information to include when reporting a breach of the law and how to send this to us.