When to report AE non-compliance

Five reasons trustees should report employers to TPR and five issues they should resolve themselves

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The Pensions Regulator (TPR) today published its code of practice on maintaining contributions, and included a list of instances when trustees must report payment failures.

In its code (PP Online 7 June) TPR said: "Trustees must report material payment failures to the regulator and members within a reasonable period of the failure arising after the due date." Circu...

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