Ashley Kevin Purdy v The Pensions Regulator
[2024] UKFTT 5 (GRC)
AC Precision Engineering Limited v The Pensions Regulator
22 January 2024
[2024] UKFTT 63 (GRC)
First-tier Tribunal
A company got fined for not following pension rules. They said they didn't get the warning letters because the post was bad, but couldn't prove it. The judge said the fine stands because they didn't offer enough evidence.
Key Facts
- •AC Precision Engineering Ltd (Employer) challenged a £400 fixed penalty notice (FPN) issued by the Pensions Regulator.
- •The FPN was issued under s. 40(1) of the Pensions Act 2008 for non-compliance with a Notice of Compliance.
- •The Employer claimed non-receipt of correspondence due to unreliable postal service.
- •The Regulator argued that notices were sent to the correct registered address and that the Employer's claim was a 'bare assertion' without supporting evidence.
- •The Employer subsequently complied with its legal duties.
Legal Principles
Pensions Act 2008 imposes legal obligations on employers regarding automatic enrolment into pension schemes.
Pensions Act 2008
The Pensions Regulator can issue Notices of Compliance and FPNs for non-compliance.
Pensions Act 2008
A person issued with an FPN can appeal to the Tribunal after a review by the Regulator.
Pensions Act 2008, s. 44
The Tribunal's role is to decide on the appropriate action, confirming, varying, or revoking the FPN.
Pensions Act 2008, s. 44
A bare assertion of non-receipt of post is insufficient to rebut the statutory presumption of service.
s. 303(6)(a) of the Pensions Act 2004 and regulation 15(4) of the Employers Duties (Registration and Compliance) Regulations 2010; Upper Tribunal case law
Outcomes
The reference was dismissed.
The Employer failed to provide evidence to support its claim of non-receipt of correspondence, thus failing to rebut the presumption of service.
The matter was remitted to the Regulator.
The Tribunal confirmed the FPN as the appropriate action.
The Fixed Penalty Notice was confirmed.
No reasonable excuse for non-compliance was established.