Disclosure only applies to your senior management team, which will normally either be your Management Board, or a similar group of very senior officials.
If you are unsure who this is in your organisation, please seek guidance from the auditor.
It is your responsibility to decide which posts should be covered by the disclosure requirements.
Board members who have not been an active member of the Civil Service pension scheme at any time during the disclosure period do not need to be included. This includes members with a deferred pension, retired members and members of the partnership scheme.