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The declaration of compliance is the formal confirmation to TPR that your auto-enrolment duties have been met.
You usually submit it after you receive TPR’s letter, which includes a letter code you’ll need to complete the form.
The standard deadline is within 5 months of your duties start date, and missing it can trigger enforcement action.
You can authorise someone to submit it on your behalf (e.g., payroll bureau or accountant), but the legal responsibility stays with the employer.
Re-declaration is part of the cycle too: you’ll typically revisit compliance every 3 years.
If you’ve recently taken on staff (or you’re about to), auto-enrolment will quickly move from “something we’ll deal with later” to “we need to do this properly”. One of the key steps is the declaration of compliance, the online form that tells The Pensions Regulator (TPR) you’ve met your workplace pension duties.
In 2026, the form itself isn’t complicated, but it does require the right information, the right timing, and a clear internal policy on who handles pension admin when deadlines land.
A declaration of compliance is the online declaration submitted to The Pensions Regulator confirming that your organisation has set up a qualifying workplace pension scheme and handled auto-enrolment correctly.
Think of it as the regulator’s “receipt”: you’re stating that eligible workers have been enrolled (or assessed correctly), that communications have been issued, and that your scheme details are in place.
For most UK employers, the deadline is within five months of the duties start date.
That “duties start date” is the point from which your auto-enrolment responsibilities kick in, which is why it’s worth mapping pension tasks into your wider payroll and employment admin calendar early, instead of treating it as a one-off form.
2026 payroll checklist
You’ll submit the declaration through an online form. TPR typically prompts you to do this and provides a letter code (sent after you register as an employer).
Here’s what you’ll commonly need.
| Information you’ll be asked for | Why it matters | Where you’ll usually find it |
|---|---|---|
| Employer / company name and address | Identifies the business | Internal company records |
| PAYE reference number | Links the declaration to your payroll setup | HMRC employer records/letters |
| TPR letter code | Lets you start/complete the correct declaration | The duties start date letter from TPR |
| Companies House number / VAT number / charity number (type depends on your organisation) | Confirms the legal identity / type of employer | Your business registration docs |
| Pension scheme name and address | Confirms which scheme you’re using | Pension provider onboarding materials |
| Scheme references (e.g., EPSR; PSR in some cases) | Confirms the scheme is properly registered | Your provider (or scheme portal) |
| Employee numbers (enrolled / eligible / total in employment) | Shows how you applied the rules | Payroll records at your duties start date |
| Postponement details (if used) incl. deferral date | Explains timing if you delayed assessment/enrolment | Your pension/HR admin notes |
A clean way to tackle this in 2026 is to treat it like a short workflow: wait for the letter, gather scheme details, complete the form and save confirmation.
You don’t usually need to “start” the process first, TPR will reach out and provide the letter code needed for the form.
Before you open the form, pull the scheme details together (name, address, scheme references).
Have your PAYE reference ready, confirm your organisation type (e.g., Companies House number or VAT number), and use payroll records to confirm headcount and eligibility numbers.
Once submitted, store the confirmation in your admin “tab” (or shared folder) so it’s easy to retrieve later, especially if the person responsible changes job, or the task is handed to another team.
Declaration of compliance isn’t “one and done”. Over the life of the business, you’ll typically revisit compliance on a three-year cycle, because people join, leave, opt out, change hours, or change eligibility.
In practice, it usually works like this:
Re-enrolment happens first (bringing certain workers back into the scheme where required).
Re-declaration follows, confirming ongoing compliance to TPR.
As with the first declaration, you generally have a window to complete re-declaration (the original guidance referenced completing it within five calendar months of the third anniversary of the duties date).
For UK businesses, payroll and pensions tend to get messy at exactly the wrong time: when headcount grows, responsibilities shift, and “someone else used to do that”.
Using a payroll sotware can help you avoid missing key compliance moments by surfacing required actions (for example, when re-declaration is due) and keeping the employee and scheme information you need easy to pull together.
It’s a simple way to reduce last-minute scrambling: fewer missing details, fewer spreadsheets, and fewer “who has the letter code?” messages.
TPR says you can only start your declaration once you receive their letter, because you need the letter code (and your PAYE reference) to get going.
Yes, but TPR is clear it remains the employer’s legal duty to ensure it’s completed on time and correctly.
In most cases, yes. Once you employ staff, auto-enrolment duties apply and the declaration is how you confirm compliance. The exact steps depend on worker eligibility and your scheme setup.
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