Codes of practice
The Pensions Regulator's codes of practice give practical guidelines on how to comply with the legal requirements of pensions regulation.
01: Reporting breaches of the law
Code in force: 6 April 2005
The requirement to report is a vital part of the regulatory framework. Whistleblowing reports are a key source of information that we use to fulfil our regulatory responsibilities for work-based pensions.
02: Notifiable events
Code in force: 30 June 2005
There are a number of notifiable events designed to give The Pensions Regulator early warning of a possible call on the Pension Protection Fund. If an event occurs it must be notified in writing to The Pensions Regulator as soon as reasonably practicable.
03: Funding defined benefits
Code in force: 29 July 2014 (GB), 29 July 2015 (NI)
This code of practice provides practical guidance to trustees and employers of defined benefit (DB) schemes on how to comply with the scheme funding requirements under Part 3 of the Pensions Act 2004.
04: Early leavers
Code in force: 30 May 2006
This code of practice applies to trustees of occupational pension schemes where the scheme rules do not provide vested rights to benefits for members with three months' service, but less than two years' service.
05: Reporting late payment of contributions to occupational pension schemes
Code in force: 20 September 2013
This code and guidance sets out how trustees of DC occupational schemes should monitor the payment of contributions, provide information to help members check contributions and report material payment failures to the regulator.
06: Reporting late payment of contributions to personal pension schemes
Code in force: 20 September 2013
This code and guidance sets out how managers of personal pension schemes should monitor the payment of contributions, provide information to help members to check contributions and report material payment failures to the regulator.
07: Trustee knowledge and understanding (TKU)
Code in force: 26 November 2009
This code is designed to help trustees by setting out what is meant by knowledge and understanding in the legislation and the scope of the knowledge and understanding requirements
08: MNT/MND - putting arrangements in place
Code in force: 22 November 2006
The purpose of this code is to help trustees of occupational pension schemes to put in place and implement arrangements to provide that at least one-third of the trustees are member-nominated trustees
09: Internal controls
Code in force: 22 November 2006
This code sets out the regulator's expectations of how occupational pension schemes should satisfy the legal requirement to have adequate internal controls in place
10: Modification of subsisting rights
Code in force: 24 January 2007
This code aims to assist anyone seeking to modify an occupational pension scheme to discharge their duties.
11: Dispute resolution - reasonable periods
Code in force: 28 July 2008
This code of practice provides practical examples on The Pensions Regulator's expectation of the reasonable time periods stated in the legislation related to dispute resolution.
12: Contribution Notices: Circumstances in relation to the material detriment test, the employer insolvency test and the employer resources test
Code in force: 25 November 2021 (GB), 2 December 2021 (NI)
This code sets out the circumstances where we expect to issue a contribution notice in relation to the material detriment, the employer insolvency and the employer resources tests.
13: Governance and administration of occupational trust-based schemes providing money purchase benefits
Code in force: 28 July 2016 (GB), 21 September 2016 (NI)
This code of practice sets out the standards of conduct and practice that we expect trustee boards of occupational pension schemes providing money purchase benefits to meet to comply with their legal duties.
14: Governance and administration of public service pension schemes
Code in force: 1 April 2015
This code of practice is directed at scheme managers and the members of pension boards of public service pension schemes and connected schemes.
15: Authorisation and supervision of master trusts
Code in force: 18 October 2018 (GB)
This code of practice provides master trusts with information they need to apply for authorisation. It also sets out the matters that will be taken into account in deciding whether a master trust should be authorised and remain so.
Collective defined contribution
Code in force: 1 August 2022 (GB)
Code of practice on the authorisation and supervision of collective defined contribution (CDC) schemes.