Notification of insolvency for an employer that contributes to a UK registered pension scheme (s120 Notice)


This service is for Insolvency Practitioners or others belonging to insolvency practitioner firms to give details of a corporate insolvency, where required under section 120 of the Pensions Act 2004. Insolvencies notified using this service should be for employers where there is evidence of an occupational pension scheme related to that employer. Note that only details of the employer and the Insolvency Practitioners need to be submitted with the form; the details of the underlying pension schemes will be held by the PPF and the Pensions Regulator and need not be supplied. All communications of the section 120 notice to the scheme trustee(s) and the Regulator will be carried out by the PPF.

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Click on the link below to register for the s120 notification service. It is expected that users of this service will be authorised employees or agents of an insolvency practice but might not be the Insolvency Practitioners themselves. Instead they could be an authorised person who will be submitting a s120 notification on behalf of the Insolvency Practitioner.
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Single Point of Notification: On submission of a s120 notification using this online service, the notification will be received by the PPF who will then transmit the information to the Pensions Regulator and the trustees of any occupational pension schemes, that the PPF and the Regulator have been advised to be associated with that employer.
Therefore, both the PPF and the Regulator deem that Insolvency Practitioners or their representatives submitting notifications of insolvencies using this service are meeting their statutory obligations as required under section 120 of the Pensions Act 2004.