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August 12, 2016 (1) This transmits revised IRM 25.1.2, Fraud Handbook, Recognizing and Developing Fraud.

(1) Editorial changes made throughout the document.

The following details need to be set for each employee that is joining the NEST pension scheme.

Do NOT complete these details for employees that are not joining the scheme.

It is very important that you go through the setup procedure correctly in order to avoid problems later.

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Note: Setting the default contribution rates on this screen does not automatically set the contribution percentages for each employee.

Pursley, Director, Servicewide Operations, SB/SE There must be a follow up plan documented on Form 11660, Potential Fraud Development Plan of Action, memorandum, or other document intended for this purpose within 60 days of the initial Plan of Action and within 60 days of all subsequent action plans.

The FTA also uses Form 11661 to recommend returning a case to Status 17 from Status 18 (CI); transferring a case to the field for initial fraud development (Campus action); or transferring it to the W&I Austin Campus for initial fraud development.

Following the ‘Assessment’ procedure described in section 3 of this guide, you should communicate with each employee to inform them if they have been automatically enrolled into your pension scheme or not.

The Pensions Regulator provides three letter templates for use when employees are being ‘automatically enrolled’, for those that are ‘not being automatically enrolled’ and those for whom you are using ‘postponement’.

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