Pensions Regulator: trustee reporting requirements
This practice note considers the requirements on pension scheme trustees to report certain matters to the Pensions Regulator. These obligations were introduced by the Pensions Act 2004.
This practice note considers trustee reporting requirements. For information on employers' reporting requirements, see Practice note, Pensions Regulator: employer reporting requirements. For information on the obligation to "whistleblow", see Practice note, Pensions Regulator: whistleblowing.