Following an insolvency appointment, it is essential to collate all the correct information and follow the set procedure. This handy checklist walks you through the necessary steps and provides the links to submit the information to the Pensions Regulator.

Please complete the form on the right to download a copy.

We also provide a Pensions Questionnaire for Employers.

Auto Enrolment for Insolvent Businesses

Insolvency Practitioners have a duty to inform the Pensions Regulator of their appointment and the current trading position for the insolvent business, otherwise they could face financial penalties for non-compliance to the new Auto Enrolment regulations.

The Pensions Regulator has advised that they will no longer accept notification of exemptions by letter or email. The Pensions Regulator will only accept notification via their website:

In order to do this, you will need the insolvent business' letter code illustrated on letters sent by the Pension Regulator, the Employer's PAYE reference number, and the Companies House registration number (if the business has one). If you don't have a letter code then this can be obtained from the Pensions Regulator using the company's Accounts Office reference number which is a 13 digit reference number found on a White PAYE Payslip Booklet (P30BC) or correspondence from HMRC.

If you do not have PAYE data for the company that you are appointed to, then this can be obtained direct from HMRC by calling 0300 200 3200 or writing to HMRC, Employer Office BP4102, Chillingham House, Benton Park View, Newcastle, NE98 1ZZ.

Please fill in the form below and click 'Submit' to download our Pensions Checklist for Insolvency Practitioners.