i-Creation 2020 Ltd v The Pensions Regulator
[2024] UKFTT 370 (GRC)
EL Recruitment Ltd v The Pensions Regulator
17 October 2024
[2024] UKFTT 883 (GRC)
First-tier Tribunal
A company was fined £400 for missing a deadline to tell the government about its pension scheme. They said they didn't get the reminder letters because they moved and relied on someone else to do it. The judge said they should have checked their mail and it's their responsibility to follow the rules, so the fine stands.
Key Facts
- •EL Recruitment Ltd (Appellant) appealed a £400 fixed penalty notice for failing to submit a Re-declaration of Compliance (Re-DOC) by the January 2024 deadline.
- •The Appellant claimed non-receipt of reminder letters due to a change of address and reliance on a factoring company for initial enrolment.
- •The Respondent (The Pensions Regulator) argued that the notices were properly served at the registered office address and that the Appellant's reasons did not constitute a reasonable excuse.
- •The Appellant submitted the Re-DOC in April 2024, after the penalty notice was issued.
Legal Principles
Presumption of service of notices sent to a company's registered office address.
Sections 144A of the Pension Act 2008, section 303(6)(a) of the Pensions Act 2004, section 7 of the Interpretation Act 1978, and Regulation 15(4) of the Employers Duties (Registration and Compliance) Regulations 2010.
Ultimate responsibility for compliance with pension auto-enrolment duties rests with the employer, even if a third party is engaged.
Case law (cited but not explicitly named in the provided text)
Mere assertion of non-receipt is insufficient to rebut the presumption of service; proof is required.
London Borough of Southwark v (1) Runa Akhtar v (2) Stel LLC 2017 UKUT 150
Lack of understanding of duties, reliance on others, or pressure of work are not reasonable excuses for non-compliance.
Pensions Regulator's Guidance (website)
Late compliance does not excuse a failure to meet statutory deadlines for Re-DOC submission.
Case law (implied throughout the decision)
Outcomes
Appeal dismissed; fixed penalty notice upheld.
The Appellant failed to provide a reasonable excuse for non-compliance. The notices were properly served, and the Appellant's explanations for non-receipt did not meet the threshold for a reasonable excuse under the relevant legislation and case law.