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

Setting the ‘default’ percentage on this screen simply makes the process slightly quicker.

The ultimate decision with respect to all case action rests with the compliance employee's group manager.

You should use this guide after registering and setting up your pension scheme with NEST.

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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