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Notifiable events definition

What does Notifiable events mean? In pensions practice, notifiable events are developments that trustees or sponsoring employers must tell the pensions regulator (TPR) about promptly because they may materially affect an occupational pension scheme or the employer covenant. The duty is set out in section 69 of the Pensions Act 2004 and the Notifiable Events Regulations 2005 (with parallel Northern Ireland provisions), and requires written notification to TPR as soon as reasonably practicable when a prescribed event occurs or a relevant decision is taken, typically via TPR’s online portal. The prescribed events are defined in legislation and explained in TPR guidance. They cover a set...

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UK defined benefit occupational pension schemes: notifiable events—primary and proposed secondary regime, reporting duties, thresholds, accompanying statements and sanctions

Practice notes
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FORTHCOMING DEVELOPMENT :

On 8 September 2021, the department for work and pensions (DWP) issued a consultation on draft regulations that would (i) revise the notifiable events within the primary notifiable events regime (section 69, Pensions Act 2004 (PA 2004)), and (ii) set out the categories of events to be caught by the secondary notifiable events regime (section 69A, PA 2004).

In relation to the primary regime, the draft regulations propose two additional notifiable events where a decision in principle has been taken by the employer:

  • the planned disposal by the employer of a material share of its business or assets; and
  • the proposed granting or extension of relevant security over its assets, such that, on an employer insolvency, the secured creditor would take priority over the scheme for debt recovery.

The draft regulations also provide for the removal of the existing notifiable event of wrongful trading...

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Web page updated on 22/05/2026

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