Whistleblowing and when to report a breach to the Pensions Regulator

Published by a LexisNexis Pensions expert
Practice notes

Whistleblowing and when to report a breach to the Pensions Regulator

Published by a LexisNexis Pensions expert

Practice notes
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Statutory duty to whistleblow

The Pensions Act 2004 (PeA 2004, s 70) imposes a statutory duty on individuals involved with pension schemes to report certain breaches of the law to the Pensions Regulator (TPR) where there is reasonable cause to believe that the breach is likely to be of material significance to TPR. This is commonly known as the duty to whistleblow. For further information on the scope of this duty, see: Who is required to whistleblow? and What needs be reported?, below.

The statutory duty overrides any conflicting duties an individual may have (eg a duty of confidentiality to the sponsoring employer). Filing a report to TPR does not breach these additional, conflicting or existing (eg confidentiality) duties. Section 103A of the Employment Rights Act 1996 protects employees filing a report to TPR.

The duty to whistleblow is explored and clarified in TPR’s General Code. TPR has also issued guidance (the Whistleblowing guidance) to help trustees assess whether to report a breach of the law. This guidance provides examples of breaches

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Jurisdiction(s):
United Kingdom
Key definition:
Whistleblowing definition
What does Whistleblowing mean?

workers are protected against retaliatory dismissal or detrimental treatment where they make a 'protected disclosure' to the employer or to some other prescribed person. It must be a disclosure of information which the worker reasonably believes is made in the public interest and tends to show certain types of wrongdoing.

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