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Disclaimer: This is not legal advice. Legislation and case law change. Always consult a qualified solicitor for your specific situation.

UK Law Reference
All sections of Pension Schemes Act 2017
2017 c. 17, s.14

Section 14 — Requirement to submit annual accounts

This version in force from 2018-10-01

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .

(1) The trustees of an authorised Master Trust scheme must send the scheme's accounts to the Pensions Regulator.

(2) The accounts must be sent to the Regulator no later than two months after they are obtained by the trustees.

(3) A scheme funder of a Master Trust scheme must send its accounts to the Pensions Regulator.

(4) The scheme funder's accounts must be sent to the Regulator—

(a) no later than nine months after the end of the financial year to which they relate, or

(b) within such other period as may be specified in regulations made by the Secretary of State.

(5) Section 10 of the Pensions Act 1995 (civil penalties) applies to a person who fails to comply with a requirement imposed by this section.

(6) Regulations under this section are subject to negative resolution procedure.