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Pensions Regulator publishes updated DB and hybrid scheme return
United Kingdom | Publication | diciembre 2022
The Regulator has published additional information on completing their 2023 scheme returns for DB and hybrid schemes.
The main change is the questions in the asset breakdown section to reflect the outcome of the Regulator’s 2021 consultation with the PPF. Asset information will be tier-based, depending on the size of the scheme’s total liabilities:
- Less than £30m – Tier 1 (Simplified).
- £30m to less than £1.5bn – Tier 2 (Standard).
- £1.5bn or more – Tier 3 (Enhanced).
Schemes in Tiers 2 and 3 will need to provide information about their bond and equities holdings. Schemes in Tier 3 will also need to provide information on risk factor stresses.
The update includes sample scheme returns for both DB and hybrid schemes. Schemes will receive their return notices from February 1, 2023, with the submission deadline being March 31, 2023.
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