A guide for trustees of DC occupational pension schemes
Accompanying guidance to 'Code of practice 05: Reporting late payment of contributions to occupational pension schemes.'
A guide for managers of personal pension schemes
Accompanying guidance to 'Code of practice 06: Reporting late payment of contributions to personal pension schemes.'
Complying with the duty to report breaches of the law
This guidance is designed to complement 'Code of practice 01: Reporting breaches of the law' and should be read in conjunction with the code.
The notifiable events framework
The principal purpose of the notifiable events framework is to give The Pensions Regulator early warning of possible calls on the Pension Protection Fund - this guidance to be read in conjunction with 'code of practice 02: notifiable events'.
Member-nominated trustees and member-nominated directors
Trustees are required to ensure that arrangements are in place, and implemented, that provide for at least one-third of trustees, or at least one-third of directors of the trustee company, to be member-nominated - to be read with 'Code 08: MNT / MND'.
This guidance provides educational support for trustees, including how practically to meet the standard described in the regulator's code of practice on internal controls, with a view to raising standards in governance.
Material detriment test
These examples illustrate how the material detriment test for contribution notices and the 'code of practice 12: circumstances in relation to the material detriment test' might be considered in practice.