Thomas Doonan t/a Milano Hair v The Pensions Regulator
[2023] UKFTT 735 (GRC)
Allen Shaw v The Pensions Regulator
24 May 2024
[2024] UKFTT 419 (GRC)
First-tier Tribunal
A small business owner was fined £400 for not filling out a pension form on time. He argued he didn't get the letters and couldn't afford the fine. The court said he should have gotten the letters and the fine stands because the law requires it.
Key Facts
- •Allen Shaw (Employer) challenged a Fixed Penalty Notice (FPN) of £400 issued by the Pensions Regulator for non-compliance with a Compliance Notice.
- •The FPN was issued under s 40 of the Pensions Act 2008 for failure to provide a Declaration of Compliance by the deadline.
- •Employer's duties start date was 3 April 2023, with deadlines repeatedly extended.
- •Employer submitted the Declaration of Compliance on 24 November 2023, after the FPN was issued.
- •Employer claimed non-receipt of prior correspondence, lack of awareness of obligations, and financial hardship.
- •Regulator argued that the grounds did not constitute a reasonable excuse for non-compliance.
Legal Principles
Pensions Act 2008 imposes obligations on employers regarding automatic enrolment; the Regulator can issue Compliance Notices and FPNs for non-compliance.
Pensions Act 2008, s 40 and s 44
Employers must provide a Declaration of Compliance within five months of their duties start date; failure to do so may result in a Compliance Notice and subsequently an FPN.
The Employer’s Duties (Registration and Compliance) Regulations 2010
A person issued with an FPN can refer the matter to the Tribunal after applying for a review with the Regulator; the Tribunal decides on the appropriate action.
Pensions Act 2008, s 44
The Tribunal considers whether there was a reasonable excuse for non-compliance when determining the appropriateness of the FPN.
Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009
The statutory presumptions of service apply; the burden is on the appellant to rebut these presumptions.
Interpretation Act 1978, s 7; Pensions Act 2004, s 303
Outcomes
The reference is dismissed; the FPN is confirmed.
The Employer failed to provide a reasonable excuse for non-compliance with the Compliance Notice; the Tribunal found that the Compliance Notice was likely received, and the non-compliance was not justified by the Employer's claims.