Insolvency Practitioners interact with the Pension Protection Fund by sending us notification of insolvencies, where there is a pension scheme associated with the insolvent organisation. This is done by submiting a Section 120 Certificate online.

For more information, and to submit a Section 120 Certificate, please use our S120 Online Notification Service. IPs may need to submit a paper S120 form if they experience difficulties with the online notification service.

IPs should also read our Guidance for Insolvency Practitioners and Official Receivers, which provides information on how insolvency practitioners and official receivers should interact with the Pension Protection Fund in the event that an employer, with an occupational pension scheme, suffers an insolvency event.

Users may also find the useful the presentation given by the PPF's Senior Insolvency Advisor Richard Favier to the R3 Conference in Berlin in May 2007. Please read the speech in conjunction with the slides.

Section 122 Notices
Insolvency Practitioners are also required, under Section 122 of the Pensions Act, to inform the PPF about the status of pension schemes. More information can be found in the Guidance, the forms to use are below.

Section 122 Pension Scheme Status Notice (Scheme Failure)
The purpose of this notice is to provide information on the status of the pension scheme (or section in the case of some multi-employer pension schemes) as set out in section 122 of the Pensions Act 2004 and Regulations 9 & 11 of the Pension Protection Fund (Entry Rules) Regulations 2005. (For further information on multi-employer pension schemes, see the Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005.)

A short summary explaining why a pension scheme rescue is not possible should be provided on this form.

This notice will not become binding until the Board of the Pension Protection Fund determine whether to approve the notice and any time limits in relation to a review of the Board’s determination have expired and any reviews resolved.

Section 122 - Pension Scheme Status Notice (Withdrawal Notice)
The purpose of this notice is to provide information on the status of the pension scheme (or section or segregated part in the case of some multi-employer pension schemes) as set out in section 122 of the Pensions Act 2004 and Regulations 9,11& 12 of the Pension Protection Fund (Entry Rules) Regulations 2005. (For further information on multi-employer pension schemes, see the Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005.)

This notice will not become binding unless and until the Board of the Pension Protection Fund determines to approve the notice and any time limits in relation to a review of the Board's determination have expired and any reviews process is exhausted.

Section 122 (4) Pension Scheme Status Notice (Ceasing to Act)
The purpose of this notice is to provide information on the status of the pension scheme (or section in the case of some multi-employer pension schemes) as set out in section 122 of the Pensions Act 2004 and Regulation 9 of the Pension Protection Fund (Entry Rules) Regulations 2005. (For further information on multi-employer pension schemes, see the Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005.)