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The Pensions Regulator

Codes of practice

Codes of practice

Code of practice 01
Reporting breaches of the law

Please note: this online version of our Code of practice 01 includes links to relevant sections within the supporting guidance.

You'll see the links, following relevant paragraphs, as 'View related guidance'.

In this section...

Introduction

At a glance

‘Whistleblowing’ – the requirement to report breaches of the law

The duty to report

The decision to report

Reporting arrangements

Failure to report

The Pensions Regulator’s response to a report of a breach in the law

Appendix A: Section 70 of the Pensions Act 2004 & Article 65 of the Pensions (Northern Ireland) Order 2005

Annex (corresponding Northern Ireland legislation)