A scheme administrator can be required, by notice, to deliver electronically a return for a specified period containing information reasonably required and accompanied by any accounts, statements and other documents related to information contained in that return (FA 2004, s. 250(1); SI 2006/570, reg. 4 and Sch. 1).

The information which may be required is that which relates to:

contributions received;

transfers to and from other pension schemes;

income and gains from the investment of funds and any other receipts;

the assets etc. held for the purposes of the scheme;



the provision of benefits;

membership, and

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