Relevant small DC schemes: scheme return
Additional information and resources to help you prepare for and complete a scheme return for a relevant small defined contribution (DC) scheme. This is a registrable scheme with fewer than 12 members, excluding executive pension schemes.
See scheme return for further information about completing the scheme return, including the most common queries.
- We will send scheme return notices in the second half of 2026.
- You must complete your scheme return and submit it to us by the date on your scheme return notice.
- If you're unable to complete the scheme return by the due date, contact us.
Your legal responsibility
As a trustee or manager of a registrable scheme, it’s your legal duty to complete a scheme return by the deadline stated in the scheme return notice, unless the number of scheme members falls below two, or the scheme has been wound up.
If a scheme return hasn’t been completed and submitted to The Pensions Regulator (TPR) by the deadline stated in the scheme return notice, this may be a breach of the Pensions Act 2004 and you risk being fined.
New questions and updates this year
This year, TPR is launching an updated version of the scheme return. The new scheme return for relevant small DC schemes has an updated look and only asks for the the registrable information we must require from trustees or managers to keep and maintain the register.
Relevant small schemes will be the first type of pension scheme that this new scheme return is available to. It will be rolled out to other scheme types in the future.
When to complete your scheme return
If you need to complete a scheme return this year, we will send your scheme return notice in the second half of 2026.
You must complete the scheme return and submit it to TPR by the due date in your scheme return notice.
Relevant small schemes are required to complete a scheme return every three years.
Prepare for your scheme return
Update your scheme contacts using Exchange
Before taking any other action, please log into Exchange and make sure your scheme contact details are up to date. This is so we can make sure the scheme return is sent to the right person along with any further communications.
If any of the scheme’s registrable information has changed, you don’t need to wait to receive a scheme return notice to update these. You can change them at any time in Exchange.
Make sure you can get the information you need
Take some time to familiarise yourself with your previous scheme return and gather the information you might need. If this is your first scheme return, you can familiarise yourself with the scheme return information requirements and any related guidance.
If you have any queries about the scheme return, contact us.
Complete your scheme return
Complete and submit your scheme return to us using Exchange.
See further information on how to use Exchange, including how to associate to a registered scheme.