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2. Write to staff that you’ve put back into your pension scheme

You must write to each member of staff that you need to put back into your pension scheme to tell them what you’ve done. You must do this within six weeks of the third anniversary of your duties start date or staging date (or the later date you chose to assess your staff). You don’t have to write to any staff that are not being put back into your pension scheme.

Your pension provider may be willing to do this on your behalf, or you can amend our example letter templates.

See what to look for in a scheme for more information on tax relief.