i-Creation 2020 Ltd v The Pensions Regulator
[2024] UKFTT 370 (GRC)
De Lisle Ltd v The Pensions Regulator
23 May 2024
[2024] UKFTT 409 (GRC)
First-tier Tribunal
A company didn't file paperwork on time for their pension scheme. The government sent a fine, and the company tried to get it cancelled. The judge said the company should have filed the paperwork and kept the government updated on their contact information, so the fine stood.
Key Facts
- •De Lisle Ltd (Employer) failed to submit a re-declaration of compliance by the August 31, 2023 deadline.
- •The Pensions Regulator (Regulator) issued a Compliance Notice on September 25, 2023, followed by a Fixed Penalty Notice (FPN) on November 21, 2023, for £400.
- •The Employer's review request cited non-receipt of reminders due to a change of accountants and failure to update contact details with the Regulator.
- •The re-declaration of compliance was submitted on November 23, 2023.
- •The Regulator confirmed the FPN after review.
- •The Tribunal considered the Employer's appeal.
Legal Principles
Pensions Act 2008 imposes legal obligations on employers for automatic enrolment; the Regulator can enforce compliance.
Pensions Act 2008
Employers must provide a Declaration of Compliance within five months of their duties start date and re-declarations every three years.
The Employer’s Duties (Registration and Compliance) Regulations 2010
A person issued with an FPN can appeal to the Tribunal after a review; the Tribunal decides the appropriate action.
s.44 of the Pensions Act 2008
There's a statutory presumption of service for notices sent to the registered address.
Not explicitly stated, but implied.
The Regulator has no duty to send reminders.
Case decision
Failure to comply is not excused by other compliance, lack of losses, or prompt payment.
Case decision
Outcomes
The Tribunal dismissed the reference and remitted the matter to the Regulator.
The Employer failed to provide a reasonable excuse for non-compliance with the Compliance Notice. The presumption of service was not rebutted, and the Regulator was not obligated to send reminders.
The Fixed Penalty Notice was confirmed.
The Employer's failure to meet the deadline for re-declaration of compliance, despite the Regulator sending reminders, was deemed without reasonable excuse.