RM Group Holdings Limited v The Pensions Regulator
[2024] UKFTT 406 (GRC)
GTS Services (UK) Ltd v The Pensions Regulator
6 June 2023
[2023] UKFTT 465 (GRC)
First-tier Tribunal
A company didn't pay its pension contributions on time. They got a £400 fine. Even though they said they didn't get the first warning, the judge said they still should have paid on time, and the fine stands.
Key Facts
- •G T S Services Ltd (Employer) challenged a £400 Fixed Penalty Notice (FPN) issued by The Pensions Regulator (Regulator) for non-compliance with an Unpaid Contributions Notice (UCN).
- •The UCN, dated 30 August 2022, required the Employer to pay unpaid pension contributions for April-June 2022 by 10 October 2022.
- •The Employer claims non-receipt of the UCN but admits receiving the FPN on 25 October 2022 and subsequently paying the contributions on 2 November 2022.
- •The Employer requested reviews of the FPN on 3 November and 22 November 2022, both of which were rejected.
- •The Employer's appeal to the Tribunal was submitted late.
Legal Principles
The Regulator has the power to issue a UCN for unpaid contributions and an FPN for non-compliance.
Pensions Act 2008
A person issued with an FPN can appeal to the Tribunal after requesting a review from the Regulator.
Pensions Act 2008
The burden of proof lies with the appellant (Employer) and the standard of proof is the balance of probabilities.
Tribunal Procedure
There's a statutory presumption that documents sent to a company's registered office are received.
Statutory Provisions (unspecified)
Late compliance does not excuse non-compliance by the deadline.
Case Law and Statutory Interpretation
Outcomes
The Tribunal dismissed the appeal and confirmed the FPN.
The Employer failed to provide sufficient evidence to disprove the presumption of receipt of the UCN. Late payment, even after the FPN was issued, did not constitute a reasonable excuse for non-compliance. The Employer's failure to meet their legal obligations was deemed sufficient grounds for the FPN.