(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.