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Less than two members

If the scheme has less than two members, it is not required to register with the Pensions Regulator. However, should the membership number increase to two or more members, the trustees or managers of the scheme are legally obliged to inform the regulator.

Death in service

A scheme which only provides benefits which are payable on the death of a scheme member is not required to register with the Pensions Regulator.

Life assurance

A scheme which only provides benefits which are payable on the death of a scheme member is not required to register with the Pensions Regulator.

Individual personal pension

A scheme which has been established by an individual, for that individual only, is not required to be registered with the Pensions Regulator.

Group personal pension

Where a personal pension arrangement is established by a group of individuals (e.g. GPP for an employer) which forms part of an existing registered personal pension scheme, the new arrangement is not required to be registered with the Pensions Regulator.

Wound up

A scheme will only have been wound up where all assets have been used to secure all scheme liabilities.  The scheme will no longer have any scheme assets or scheme liabilities.  The scheme will have been formally terminated and the trustees or managers discharged from their responsibilities in connection with the scheme.