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(1) An approved trustee of a registered scheme shall by written notice inform the Authority within ten days after the contribution day of the failure of a participating employer or self-employed person to pay a mandatory contribution in full. 

(2) The notice shall specify

(a) the name of the participating employer;

(b) the correspondence address including electronic mail telephone  number and facsimile number if any of that employer or person;

(c) the name of the scheme in which that employer participates or of which that person is a member;

(d) the day for contribution payment;

(e) the amount of the arrears, if known to the approved trustee; and

(f) Any other information as may be required by the Authority.