This practice note considers the requirements on employers that sponsor or participate in occupational pension schemes to report certain matters (employer-related notifiable events) to the Pensions Regulator under section 69 of the Pensions Act 2004. It also considers the requirements for guarantors of withdrawal arrangements and approved withdrawal arrangements to report to the Regulator events prescribed by the Occupational Pension Schemes (Employer Debt) Regulations 2005 (SI 2005/678).

For information about scheme-related notifiable events that trustees of pension schemes must notify to the Regulator, see Practice note, Pensions Regulator: scheme-related notifiable events.