I have a client we took on a couple of years ago. He insisted he had dealt with the AE obligations and has always been very con-communicative on most subjects. It transpires that he advised TPR he was not an employer for AE purpses but did not take any action when the employees later earned enough/new employees taken on. I need to get to the bottom of this and get him to come clean. I'm having a meeting with the client shortly to find out whether the employees have at least been offered the pension and talk about the way forward. Does anyone have any experience of this type of scenario with TPR? I have heard of large fines being payable but is there any reduction for volunteering to finally do the right thing?