Key Facts
- •CPC (Worcester) Limited (Appellant) failed to comply with a compliance notice from The Pensions Regulator (Respondent) regarding a re-declaration of compliance under the Pensions Act 2008.
- •The Regulator issued a £400 fixed penalty notice on 4 April 2023.
- •The Appellant's re-declaration was submitted on 11 April 2023, after the deadline.
- •The Appellant appealed, claiming non-receipt of reminder letters due to postal strikes and business difficulties.
- •The Appellant moved premises but didn't update Companies House immediately.
Legal Principles
Employers have duties under the Pensions Act 2008 regarding automatic enrolment.
Pensions Act 2008
The Regulator can issue compliance notices (Section 35) and fixed penalty notices (Section 40) for non-compliance.
Pensions Act 2008
Notices are deemed served if sent to the registered office (Pensions Act 2004, section 303(6)(a), applied by section 144A of the 2008 Act).
Pensions Act 2004 & 2008
There's a presumption of receipt under Regulation 15(4) of the 2010 Regulations.
Employers' Duties (Registration and Compliance) Regulations 2010
A reasonable excuse for non-compliance can be considered (Pensions Regulator v Strathmore Medical Practice [2018] UKUT 104 (AAC)).
Pensions Regulator v Strathmore Medical Practice [2018] UKUT 104 (AAC)
Late compliance is not a reasonable excuse.
Case Law Precedent
Outcomes
Appeal dismissed.
The Appellant failed to demonstrate a reasonable excuse for non-compliance. The presumption of receipt of the compliance notice was not rebutted. The difficulties cited (postal strikes, business struggles) were not deemed reasonable excuses.