Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Contribution notice definition

What does Contribution notice mean? A contribution notice is a demand by The pensions regulator (TPR) requiring an employer, or a connected/associated third party, to pay a specified sum to a defined benefit pension scheme. It is a statutory anti-avoidance power under sections 38–42 of the Pensions Act 2004 (as amended, including by the Pension Schemes Act 2021). TPR may issue a contribution notice if, in its opinion, the person was party to an act or deliberate failure to act and: - the main purpose, or one of the main purposes, was to prevent recovery of all or part of a section 75 employer...

The Pensions Regulator’s Contribution Notices: scope, statutory tests, reasonableness, liability and enforcement for defined benefit schemes (UK)

Published by a LexisNexis Pensions expert

Practice notes

This practice note relates solely to defined benefit occupational pension schemes.

The Pensions Regulator's moral hazard powers

The Pensions Act 2004 (PeA 2004) granted the then newly established Pensions Regulator a broad suite of powers. Foremost among these, and the most groundbreaking, were the moral hazard measures set out in sections 38–54 of the PeA 2004. These moral hazard powers—also referred to as Anti-avoidance powers—allow the Pensions Regulator to challenge schemes aimed at evading pension funding duties and, ultimately, in turn, limit the Pension Protection Fund’s (PPF) potential exposure. In specified situations, the Pensions Regulator may even look beyond corporate structures and also allocate pension liabilities to third parties that are connected with, or associated with, a scheme’s sponsoring employer...

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Web page updated on 22/05/2026

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