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United Kingdom
United Kingdom
Key definition
Pensions Regulator definition What does Pensions Regulator mean? The Pensions Regulator (TPR) is the UK regulator for work-based pension schemes in legal practice: it oversees occupational (trust-based) schemes and employer duties for work-based personal pensions, including automatic enrolment. Created by the Pensions Act 2004 (replacing OPRA in April 2005), its statutory objectives are to protect members’ benefits, reduce the risk of claims on the pension protection fund, promote and improve understanding of good administration, maximise compliance with employer automatic enrolment duties, and, for defined benefit funding, to minimise any adverse impact on the sustainable growth of an employer. TPR issues codes of practice and guidance and can require...
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Criminal pensions offences and TPR prosecutions: PSA 2021 offences (avoidance of employer debt; material detriment), contribution notices, information and investigation offences, auto-enrolment, false statements, and the reasonable excuse defence
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Practice notes
Prosecution by The Pensions Regulator (TPR)
Occupational pension schemes operate within a dense regulatory regime, primarily supervised by The Pensions Regulator (TPR). Numerous duties imposed on individuals-such as trustees and scheme managers-carry criminal liability. Although TPR is central to policing these standards, criminal pension matters are not confined to its jurisdiction. Other bodies, including the Financial Conduct Authority (FCA) and the Crown Prosecution Service (CPS), also possess Authority to bring prosecutions in the pensions arena. In Scotland, this function sits with the Crown Office and Procurator Fiscal Service (COPFS).
This Practice Note summarises the principal pension-related offences for which TPR acts as the lead Enforcement body, together with any statutory defences. It also covers the offences introduced by the Pension Schemes Act 2021 (PSA 2021).
For comprehensive detail on TPR’s regulatory, investigatory and enforcement toolkit, see Practice Note: The powers of the Pensions Regulator; and for guidance where suspected criminality arises, see Practice Note: Powers of the Pensions Regulator (TPR) to enforce pensions offences. For practical assistance on running criminal investigations concerning pensions offences, see Practice Note: Conducting investigations into pensions crime. TPR remains the central enforcer of these requirements across occupational pension schemes in practice.
TPR decision to prosecute
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Web page updated on 27/05/2026
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