http://www.legislation.gov.uk/ukpga/2021/1/section/26APension Schemes Act 2021An Act to make provision about pension schemes.texttext/xmlenStatute Law Database2026-08-10Expert Participation2026-07-31 PART 126A1The trustees of an authorised unconnected multiple employer scheme must send the scheme’s accounts to the Pensions Regulator.2The accounts must be sent to the Regulator no later than two months after they are obtained by the trustees.3The scheme proprietor of an authorised unconnected multiple employer scheme must send to the Pensions Regulator—aits accounts prepared and audited as individual accounts in accordance with the applicable requirements, andbif the scheme proprietor is partly or wholly funded by an undertaking other than an unincorporated association (“relevant undertaking”), the accounts of that undertaking prepared and audited in accordance with the applicable requirements.4The accounts of the scheme proprietor and any relevant undertaking must be sent to the Regulator—ano later than nine months after the end of the financial year to which they relate, orbif an item 4A, 4B or 7A triggering event occurs in relation to the scheme (see section 31) and the Pensions Regulator gives notice to the scheme proprietor requiring that accounts be sent early, within such shorter period after the end of the financial year to which they relate as is specified in the notice.5In subsection (4) “financial year” in relation to a scheme proprietor or a relevant undertaking is to be interpreted in accordance with—athe requirements of the law referred to in section 8(3A), orbwhere no such meaning is given to “financial year” in those requirements, the Companies Act 2006.6Subsections (3A) to (3C) of section 8 (where accounts are prepared and audited as individual accounts in accordance with the applicable requirements) apply for the purposes of this section.7Section 10 of the Pensions Act 1995 (civil penalties) applies to a person who fails to comply with a requirement imposed by or under this section.S. 26A inserted (31.7.2026) by The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 (S.I. 2025/1313), regs. 1(3), 13