Key Facts
- •Bunting and Green Building Contractors Ltd. (Appellant) appealed a Fixed Penalty Notice (FPN) of £400 issued by The Pensions Regulator (Respondent) under s.40 of the Pensions Act 2008.
- •The FPN was issued due to the Appellant's failure to comply with a Compliance Notice (CN) under s.35 PA08, requiring a redeclaration of compliance by 27 March 2023.
- •The Appellant claimed non-receipt of the CN, citing business uncertainties and hardship.
- •The Respondent argued that the CN and FPN were properly served at the Appellant's registered office address, relying on statutory presumptions of service.
- •The Appellant ultimately complied on 20 April 2023, after the FPN was issued.
Legal Principles
Employers have a duty to pay contributions to a qualifying pension scheme (automatic enrolment).
Pensions Act 2008
The Pensions Regulator can issue Compliance Notices (CNs) to rectify contraventions and Fixed Penalty Notices (FPNs) for non-compliance.
Pensions Act 2008
For service of documents to a body corporate, the proper address is the registered or principal office address.
Pensions Act 2004, s.303(6)(a); Interpretation Act 1978, s.7
A mere assertion of non-receipt is insufficient to overturn the presumption of service; evidence is required to show improper addressing, pre-payment, or posting.
London Borough of Southwark v Akhter [2017] UKUT 150; Keith’s Rubbish Clearance Limited v The Pensions Regulator (PEN 2020 0203)
The Tribunal's overriding objective is to deal with cases fairly and justly, proportionately, and without unnecessary formality.
The Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009
Outcomes
The appeal was dismissed.
The Appellant failed to provide sufficient evidence to overturn the presumption of proper service of the CN and FPN. The Appellant's claims of hardship and business uncertainties did not constitute a reasonable excuse for non-compliance.