making an employee redundant

Table of contents

Making an employee redundant 2

Introduction 2

Redundancies, lay-offs and short-time

working 2

Avoiding redundancies 3

Redundancy selection - non-compulsory 4

Redundancy selection - compulsory 5

The redundancy consultation process 6

Rights of redundant employees 7

How to help redundant employees 9

Potential problems following redundancy 10

Here's how we planned ahead to avoid making

redundancies 12

Helplines 13

Related guides on businesslink.gov.uk 13

Related web sites you might find useful 14

Making an employee redundant

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Subjects covered in this guide

Introduction

Redundancies, lay-offs and short-timeworking

Avoiding redundancies

Redundancy selection - non-compulsory

Redundancy selection - compulsory

The redundancy consultation process

Rights of redundant employees

How to help redundant employees

Potential problems following redundancy

Here's how we planned ahead to avoidmaking redundancies

Helplines

Related guides on businesslink.gov.uk

Related web sites you might find useful

You can find this guide by navigating to:

Home > Employing people > Dismissals,redundancies and other exits > Making anemployee redundant

Introduction

It may be the case that the jobs of some orall of your employees become redundant.This could be because your:

• business stops operating• business relocates• employees carry out work that is no

longer necessary, eg due to theintroduction of new technology

If this happens, you must not only follow afair redundancy dismissal procedure, butalso keep the affected employees - andpossibly their representatives - informed.

This guide offers an overview of redundancyprocedures and employee rights in England,Scotland and Wales. Different laws governNorthern Ireland.

Redundancies, lay-offs andshort-time working

Redundancy is when you dismiss someonebecause:

• their workplace closes• there is no longer a need for them to

do the type of work they wereemployed to do, eg due to theintroduction of new technology

For a redundancy to be genuine, the job thatthe employee does must disappear, ie youcan still take on new staff but not to do thework the redundant employee was doing.

Lay-offs and short-time working

As long as their terms and conditions of



employment allow, you may be able to layoff an employee or put them on short-timeworking rather than make them redundant.

A lay-off happens when you temporarilycan't give an employee paid work.

Short-time working, for redundancypurposes, is where the employee's pay isless than half a week's pay.

However, provided they comply with certaintime limits, employees can claim a statutoryredundancy payment if the lay-off orshort-time working runs for:

• four consecutive weeks or longer• a series of six or more weeks - of

which not more than three wereconsecutive - within a 13-weekperiod

You can read about lay-offs andshort-time working on the Acas website -Opens in a new window.

Guarantee payments

If you don't provide the employee with workthroughout a complete day during whichthey would normally be required to work,they are entitled to a statutory guaranteepayment. The maximum payment is fivedays in any three months.

See the page on guarantee pay -entitlement, calculation and exemptionsin our guide on pay - an overview ofobligations.

For more information see our guide on pay -an overview of obligations.

For information on the laws governingNorthern Ireland, call the DEL RedundancyPayments Helpline on Tel 0800 58 58 11.

Avoiding redundancies

You should take reasonable steps to avoidcompulsory redundancies by consideringalternatives, such as:

• seeking applicants for voluntaryredundancy and/or early retirement -see the page in this guide onredundancy selection -non-compulsory

• seeking applications from existingstaff to work flexibly - see our guideon flexible working - the law andbest practice, or use ourinteractive tool to investigate whatkind of flexible working will bestsuit your employees and you

• laying off casual or contract staff -provided that they are not fixed-termor part-time employees

• recruitment restrictions• reducing or banning overtime• filling vacancies with existing

employees• retraining employees and then

moving them to other parts of thebusiness

• short-time working or temporarylay-offs - see the page in this guideon redundancies, lay-offs andshort-time working

Consulting with employees can helpbusinesses avoid making redundancies.Employees may have different insights intothe way the business operates and can offeralternative solutions.

Effective planning can lead to better job



http://www.acas.org.uk/index.aspx?articleid=814



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security for employees and it can avoidshort-term solutions not suited to thelong-term needs of your business.

Download advice for employers ontraining, recruitment and redundancyfrom the Jobcentre Plus website (PDF,179K) - Opens in a new window.

Offers of alternative work

Even if you have selected an employee forredundancy, you could still avoid dismissalsby offering them alternative work - ifavailable.

For an offer to be valid:

• The job must actually be offered tothe employee, ie the employeeshouldn't have to apply. The offershould therefore be unconditionaland ideally in writing.

• The offer must be made before theemployee's current contract ends.

The offer should show how the new jobdiffers from the old. The new job must eitherstart straight after the end of the old job orwithin four weeks. Employees who acceptan offer of alternative work are allowed afour-week trial period to see if the work issuitable.

Suitability depends on a number of factors,including pay, job status, location, workingenvironment and hours of work.

If you agree that the work is not suitable, theemployee may still claim a statutoryredundancy payment (SRP). On the otherhand, if you think that the job is clearlysuitable but the employee unreasonablyrefuses to take it, they may lose any

entitlement to an SRP.

Different laws govern Northern Ireland. Forinformation call the DEL RedundancyPayments Helpline on Tel 0800 58 58 11.

Improving business performance

Before considering redundancies you shouldlook at your business and see whether thereare other things that you can do to improveits performance.

We have a range of guides and interactivetools that can help you do this. For example,for information on ways to improve yourbusiness' profitability and save money, seeour guides on increase your profitabilityand save money by using energy moreefficiently. For advice on operating in toughmarket conditions see our guide tomanaging a business during a recession.

You can also use our interactive tool toassess how well your business isperforming or for more information andsources of assistance see our feature onhelp for businesses.

Redundancy selection -non-compulsory

Non-compulsory redundancy coversvoluntary redundancy and early retirement.

Voluntary redundancy

You could ask employees if they are willingto volunteer for redundancy and then selectthose to be made redundant from theresulting list.

The advantages of voluntary redundancy



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are that:

• it is less demoralising for theworkforce than compulsoryredundancy

• it is less disruptive, provided the rightpeople volunteer

• less work is needed to check thatredundancy selection criteria are fair

The disadvantages are that:

• it is often more expensive -longer-serving employees requiringhigher redundancy payments tend tovolunteer

• you may need to offer enhancedredundancy payments to attractpeople to leave

• you may get more volunteers thanneeded - those not selected mayreact negatively

• you could end up with an imbalancein the skills and experience ofremaining employees

To prevent imbalances, many companies'redundancy policies maintain management'sright to decide whether a particularemployee should be allowed to leave.

Early retirement

The advantages of early retirement are thatit:

• is often an acceptable alternative toredundancy for employees and tradeunions

• is less harmful to employee moralethan compulsory redundancy

• gives opportunities to promote junioremployees if those retiring occupymore senior grades

The disadvantages are that it:

• can be expensive compared with aone-off voluntary redundancypayment - the business may have tofund a long-term pension

• may be hard to find new staff forspecialised jobs if business improves

Early retirement is not a dismissal as longas:

• both you and the employee agree toit

• the employee has a genuine choicebetween early retirement andcontinuing in employment - even ifthey still might go on to be maderedundant

For early retirement, you do not have to usethe statutory retirement procedure.


Redundancy selection -compulsory

If - despite your best efforts - you have tomake compulsory redundancies, you willneed to establish:

• A pool of employees, all or some ofwhom will eventually be maderedundant. For example, these couldbe employees at a particular siteand/or doing a particular type ofwork. A pool should be as wide aspossible, but can consist of only oneemployee.



• Redundancy selection criteria.

The criteria must be objective,non-discriminatory and applied consistently.

Among the variety of criteria that can beused to select employees for redundancyare:

• Skills, qualifications and aptitude -these can help keep a balancedworkforce.

• Standard of work performance -with this method, you need to providesupporting objective evidence, forexample from the business' appraisalsystem. See our guide on how to useappraisals to manageperformance.

• Adaptability - it may be important foryour business that employees acceptdifferent types of work as needschange.

• Attendance/disciplinary record -you must apply this methodconsistently, and be sure yourrecords are accurate and that youunderstand the reasons forabsences. Do not include absencesfor maternity, paternity or adoptionleave .

To avoid the possibility of unlawfullydiscriminating against anyone, you shoulduse more than one criterion.

Automatically unfair selection criteria

Using certain selection criteria will make anysubsequent redundancy dismissalautomatically unfair, including selection dueto:

• trade union membership,non-membership or activity

• legal industrial action lasting up to 12weeks, or longer

• certain employee representativereasons

• actions taken on specified health andsafety grounds

• reasons associated with pregnancy,maternity, paternity, adoption andparental leave

• reasons relating to regulations onpart-time workers

For a complete list, see the page onautomatically unfair reasons fordismissal in our guide on dismissal.


The redundancy consultationprocess

If you fail to consult employees - and theirrepresentatives if applicable - in aredundancy situation, the redundancydismissals will almost certainly be unfair.

Collective redundancy consultation

If you plan to make 20 or more employeesredundant in one place of work within a90-day period - a collective redundancysituation - you must:

• Notify the Department for Business,Innovation & Skills by letter or usingform HR1. You can download formHR1 from the Insolvency Servicewebsite (PDF, 128K) - Opens in anew window.

• Consult with workplacerepresentatives. These may be eithertrade union representatives or, where







http://www.insolvency.gov.uk/pdfs/rpforms/hr1.pdf




no union is recognised, electedemployee representatives instead. Ifyour employees choose not to electemployee representatives, you mustgive the relevant information directlyto each individual.

Consultation must start in good time - whenredundancy proposals are in their formativestage - and at least:

• 30 days before the first redundancywhere there are 20 to 99 proposedredundancies

• 90 days in advance where there are100 or more proposed redundancies

If you fail to carry out collective redundancyconsultation, affected employees may claima protective award from an employmenttribunal - see the page in this guide onpotential problems followingredundancy.

Redundancy and I&C agreements

If you have an information and consultation(I&C) agreement in place, you have a dutyto inform and consult employees or theirrepresentatives on - among other things -changes to the workforce. This means thatyou may have to inform and consult on anyproposed redundancies.

However, you do not have to inform andconsult at the same time under both theredundancy and the I&C legislation - youcan choose instead to 'opt out' of your I&Cagreement and consult under theredundancy legislation only.

What information must you provide?

At the start of the consultation, you mustprovide written details of:

• the reasons for redundancies• the numbers and categories of

employees involved• the numbers of employees in these

categories employed at theestablishment

• how you plan to select employees forredundancy

• how you will carry out redundancies• how you will work out redundancy

payments

Consultation does not have to end inagreement, but it must be properly carriedout with a view to reaching agreement,including ways of avoiding the redundanciesor minimising their effect.

Individual redundancy consultation

You should consult employees individuallyregardless of the number you plan to makeredundant.

If you fail to do so, any subsequentdismissals may be unfair.

Rights of redundant employees

Redundant employees have a number ofrights, the main one being the right toreceive a statutory redundancy payment(SRP).

The right to receive an SRP

To receive an SRP, an individual must:

• be an employee, ie partners, casualworkers, agency workers, theself-employed and directors notworking under a contract ofemployment do not qualify - see ourguide on employment status





• have at least two years' continuousservice - see our guide oncontinuous employment andemployee rights

• have been dismissed, laid off or puton short-term working, ie those whoopted for early retirement do notqualify - see the page in this guide onredundancy selection -non-compulsory

A redundant employee also has the right toreceive a written statement setting out theamount of any redundancy payment andhow you worked it out.

You must make the payment when or soonafter you dismiss the employee.

How is an SRP calculated?

An SRP is based on:

• the employee's age• the employee's amount of continuous

service - up to a maximum of 20years

• the employee's weekly pay - up to alimit of £350 where the employee'semployment ends on or after 1February 2009 (£380 whereemployment ends on or after 1October 2009)

Currently, the maximum SRP payable is£10,500 (£11,400 from 1 October 2009).

Use our interactive tool to calculate thestatutory redundancy pay due to youremployee.

Taxation of SRPs

As long as it's not more than £30,000, anSRP is not taxable. Any redundancy

payment you make in addition to SRP issubject to tax and National Insurance (NI).

You must be careful however, when you aremaking other termination payments to theemployee at the same time, eg a payment inlieu of notice and holiday, as you may haveto deduct tax and NI for these.

Failure to make an SRP

An employee has six months from the datetheir employment ended to make a claim forpayment to an employment tribunal whereeither:

• The employee disagrees with theamount of the payment, or

• You fail to make any SRP, egbecause you think that the employeeis not entitled to it. If they fail to makethe claim in time, a tribunal still hasthe power for a further six months todecide whether or not the employeeshould receive an SRP.

If you cannot pay, eg because you'redeclared insolvent, the employee can applyto the Department for Business, Innovation& Skills (BIS) for a direct payment from theNI Fund.

However, they must have applied in writingto you for a payment within six months oftheir employment ending, or appliedsuccessfully to an employment tribunalwithin the six months after that.

Other redundancy rights

Redundant employees also have the rightto:

• Be offered alternative employment










wherever possible.• Have a trial period in the alternative

employment without losing their rightto an SRP.

• Reasonable time off on full pay forjob-hunting or to arrange training.

• Not be unfairly selected forredundancy. Employees normallyneed at least one year's service toclaim unfair dismissal. However, if anemployee is selected for redundancyon certain grounds, their dismissalwill be automatically unfair and theydo not need a minimum amount ofservice.

For more information, see our page onautomatically unfair reasons fordismissal in our guide on dismissals.


How to help redundant employees

Employees (especially those who haveworked for many years in the same job orworkplace) can find redundancy a traumaticexperience - even if they have received aredundancy payment above the legalminimum.

Where possible, you should try to find waysof helping employees come to terms withtheir situation. The practical and financialhelp you offer will of course depend on thesize of your business and the seniority ofany employee being made redundant.

It is good practice to do your best to helpemployees find a new job. To do this, youcould:

• Advise them to contact their localJobcentre Plus to find out aboutsuitable vacancies or training.

• Set up interviews onsite forredundant employees. You couldconsider using a specialistoutplacement agency - outplacementcounselling and retraining is taxdeductible in respect of all redundantemployees, including part-timeworkers.

• Contact other local employers whomay have vacancies.

• Offer advice on searching for suitablevacancies in the press and on theinternet.

• Offer guidance on CVs, jobapplication forms and interviewtechniques.

• Highlight the importance of beingprepared to consider a wide range ofjobs.

• Consider re-employment if businesspicks up, where this is appropriate.

You can also help with financial issues by:

• providing clear information on thefinancial effects of redundancy -amount of redundancy pay, effect onpension payments and state benefits

• pointing out the need for theemployee to discuss the financialimplications of redundancy with theirfamily as early as possible

If you have the budget, you could consideroffering individual counselling. Alternativelyyou could train personnel managers, if youhave them, to carry out this task.

You could also suggest that employeesworried about redundancy could call theNHS Credit Crunch Stressline on Tel 0300





123 2000.

Support for 16- and 17-year-olds beingmade redundant

People aged 16 and 17 can get extrasupport from their local Connexions servicewhen they find themselves without work ortraining.

If you employ a 16- or 17-year-old in a jobwhich does not include a training element,Connexions will already be contacting thatyoung person regularly to find out how theyare progressing. It is important thatConnexions is able to track the youngperson's progress in case there is a risk ofthem losing their job or needing furthersupport.

If you find that you have to make a 16- or17-year-old redundant, you should contactyour local Connexions service as soon aspossible. Find contact details for yourlocal Connexions service on theConnexions Direct website - Opens in anew window.

If Jobcentre Plus is working with you to helpa number of employees being maderedundant, let them know if anyone affectedis under 18.

Professional and career developmentloans (PCDLs)

To help them improve their skills in order tofind a new job, employees made redundantcan apply for a low-interest loan of between£300 and £10,000 to fund a work-relatedtraining course.

Redundant employees can find out aboutPCDLs on the Directgov website - Opens

in a new window or call the PCDL Helplineon Tel 0800 585 505 to order an applicationpack.

Apprenticeship redundancies

If you employ an apprentice who is about tolose their job, it is possible for them tocontinue their apprenticeship throughfull-time training for a period of up to sixmonths. This will allow redundantapprentices to maintain their frameworkwhile they and their learning provider lookfor a new employer.

It is therefore important that you let theproviders know if there is a risk of anapprentice being made redundant.

Further help and advice on redundancies

Contact Jobcentre Plus to find out whatsupport is available to help you with trainingand recruitment. Jobcentre Plus and itspartners can also help support you whenmaking redundancies.

Find out how Jobcentre Plus can helpyou with training, recruitment andredundancies on the Jobcentre Pluswebsite - Opens in a new window.

If you have a question about redundancypayments or your responsibilities as anemployer, you can also get help from theDepartment for Business, Innovation andSkills Redundancy Payments Helpline onTel 0845 145 0004.


Potential problems followingredundancy



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Following redundancies, an employee canclaim unfair dismissal if you:

• Have unfairly selected them forredundancy. This covers both whereyou used selection criteria that were -on the face of it - fair but youincorrectly applied them and wherethe criteria themselves make thedismissal automatically unfair.

• Failed to offer alternative work whereit was available.

Employees may also be able to claim aprotective award if you fail to properlyconsult with employees' representatives.

Unfair redundancy selection

An employee will have been automaticallyunfairly dismissed if you select them forredundancy for certain reasons.

For more information, see our page onautomatically unfair reasons fordismissal in our guide on dismissals.

If you select the employee for redundancyfor any of these reasons, they will be able tomake an unfair dismissal claim regardless ofhow long they have been in youremployment.

Selecting an employee for redundancybased on poor performance or attendancewithout being able to provide comparativeinformation for everyone in the same areamay also be seen as unfair.

Failure to offer suitable alternative work

You should try to find alternative work inyour business for employees you haveselected for redundancy.

If you fail to offer alternative work where it'savailable, any subsequent redundancydismissal could be unfair.

For more information on offering alternativework, see the page in this guide onavoiding redundancies.

Failure to properly consult

If you fail to properly carry out collectiveredundancy consultation, a complaint maybe made to an employment tribunal by:

• trade union or elected employeerepresentatives

• individual employees who have beendismissed as redundant

The tribunal may award up to 90 days' payto each affected employee.

For more on collective redundancyconsultation, see the page in this guide onthe redundancy consultation process.

Read about protective awards on theDepartment for Business, Innovation &Skills (BIS) website - Opens in a newwindow.

Financial problems

If your business would become insolvent asa result of making the statutory redundancypayments, assistance is available from theBIS Redundancy Payments Service (RPS)and Insolvency Service, though you will beexpected to repay the debt as quickly aspossible.

The RPS can also help if you becomeformally insolvent and fail to pay theemployer's contributions into an







http://www.berr.gov.uk/whatwedo/employment/employment-legislation/employment-guidance/page13852.html#Redress_in_cases




occupational or personal pension scheme orowe pay in arrears.


Here's how we planned ahead toavoid making redundancies

Harry Skidmore

Easibind - Opens in a new window

Harry's top tips:

• "Watch out for bad debts andconsider taking out insurance tocover them. Not getting paid whatyou're owed is the quickest route tofailure."

• "Keep in constant touch with yourworkforce and be completely honestwith them about the company'sprospects."

• "Fight to retain key skills in thebusiness. When tough times recede,which they will, you'll need thosepeople to help you move forward."

Easibind International provides consultancyservices in product packaging, promotionand presentation, incorporating techniquessuch as 3D mechanical design andadvanced finishing processes. The companyis based in Heanor, Derbyshire andcurrently employs around 100 people. Here,managing director Harry Skidmoredescribes how lessons from the 1990srecession led the company to introducemeasures designed to strengthen thebusiness and avoid making redundancies inthe future.

What I did

Learn from the past

"In the late 80s, Easibind experienced rapidgrowth, largely through expanding ourcustomer base and thereby increasing salesvolumes. Riding the wave of economicprosperity, our sales force ballooned and wewere growing at 30 per cent year on year.

"When recession hit in the early 90s, asizeable number of our customers went tothe wall, severely denting our revenues. Werealised then that our customer acquisitiontactics had merely amounted to buyingsales, rather than adding real value to thebusiness or investing in its future.

"Drastic action had to be taken, includingreducing the workforce from over 200 to just70 people. That was a bitter regret to themanagement team, especially since ourcompany is closely integrated with the localcommunity. It took several years to recoverfrom that position and we vowed that wewouldn't let it happen again."

Re-evaluate everything

"Good intentions are fine, but you have todo more than just talk the talk. Weundertook a top-to-bottom review of thecompany.

"Debt collection practices were an earlytarget. While the money had been flowing in,we'd been too relaxed about debtors. Weput strict new procedures in place whichwe've continued to adhere to ever since.

"We also re-visited our business model,focusing on a smaller number of highervalue customers and placing greateremphasis on distribution via trade partners.This reduced our sales and marketing



http://www.easibind.com

overheads from 15 per cent of revenue tojust 3 per cent.

"In addition, we invested in new digitalprinting technology and product innovation,forging partnerships with key suppliers andundertaking Knowledge TransferPartnerships (KTPs) with universities inorder to share resources.

"Perhaps most importantly, we re-skilled ourworkforce and changed the structure of oursales teams. Employees on the productionside received training to enable them towork more flexibly across a variety ofdifferent machines and processes.

"On the sales side, we introduced graduatesinto the mix, working alongside older andmore experienced employees who movedinto customer-relationship-managementroles. This was a conscious move awayfrom traditional sales management, whereone person is responsible for a singleaccount. It means we can utilise differentskills at different stages of the sales cycle,according to customer requirements."

Keep looking ahead

"As well as laying foundations for longerterm stability, there are things you can do ata tactical level, to be deployed at relativelyshort notice if necessary. For example, inearly 2007 we spotted signs of marketcorrections as evidenced in market reportsand information gleaned from tradeassociations and customers.

"As a precaution, we introduced a wagefreeze for all employees. This wasdiscussed with our workforce andimplemented with their co-operation, on theunderstanding that if conditions improved,bonuses would be payable to make up the

shortfall.

"We also introduced annualised hours,again in full consultation with employees.This is a system by which employees' hoursare calculated on a yearly rather than aweekly or monthly basis. The employer andemployee then agree the spread of hoursworked according to business needs duringa particular week or month. This has workedextremely well for us by increasing ourflexibility to react quickly to fluctuations indemand."

Helplines

Acas Helpline

08457 47 47 47

Department for Business, Innovation andSkills Redundancy Payments Helpline

0845 145 0004

NHS Credit Crunch Stressline

0300 123 2000

Related guides onbusinesslink.gov.uk

Use our interactive tool to get a checklistof how to handle potential redundancies |Use our interactive tool to calculate thestatutory redundancy pay due to youremployee | Pay - an overview ofobligations | The employment contract |Dismissal | Insolvency and bankruptcy |Use our interactive tool to investigatewhat kind of flexible working will best



http://www.businesslink.gov.uk/bdotg/action/layer?topicId=1074463470&site=210&r.lc=en&r.li=1083318784










suit your employees and you | Flexibleworking - the law and best practice |Managing a business during a recession| Increase your profitability | Save moneyby using energy more efficiently | Whenan employee retires | Preventdiscrimination and value diversity | Useappraisals to manage performance |Inform and consult your employees |Handling employment tribunal claims |Employment status | Workers leaving:the basics | Issue the correct periods ofnotice | Continuous employment andemployee rights |

Related web sites you might finduseful

Download training, recruitment andredundancy advice for employers fromthe Jobcentre Plus website (PDF, 179K) -Opens in a new window

Training, recruitment and redundancyadvice on the Jobcentre Plus website -Opens in a new window

Handling redundancy guidance foremployers on the Acas website - Opensin a new window

Redundancy consultation andnotification guidance on the Departmentfor Business, Innovation & Skills (BIS)website - Opens in a new window

Redundancy questions answered on theHere for business website - Opens in anew window

Lay-offs and short-time workingguidance on the Acas website - Opens ina new window

Redundancy selection process guidanceon the Acas website - Opens in a newwindow

Making compulsory redundanciesguidance on the Here for businesswebsite - Opens in a new window

Redundancy consultation processguidance on the Acas website - Opens ina new window

Download and print form HR1 from theInsolvency Service website (PDF, 128K) -Opens in a new window

Guidance on offering alternative work onthe Acas website - Opens in a newwindow

Guidance on tax-exempt payments foroutplacement counselling on the HMRevenue & Customs website - Opens in anew window

Protective awards guidance on the BISwebsite - Opens in a new window

Download redundancy paymentsguidance for employers from theInsolvency Service website (PDF, 300K) -Opens in a new window

Download the code of practice forwork-based pensions from the PensionsRegulator website (PDF, 92K) - Opens ina new window



































http://www.berr.gov.uk/whatwedo/employment/employment-legislation/employment-guidance/page13852.html




http://www.here4business.net/common-questions









http://www.here4business.net/redundancy-a-guide-to-the-law/making-compulsory-redundancies












http://www.hmrc.gov.uk/manuals/senew/SE13745.htm






http://www.insolvency.gov.uk/pdfs/guidanceleafletspdf/helpforemployers.pdf




http://www.thepensionsregulator.gov.uk/pdf/codeNotifiableFinal.pdf


