Peckover Street Ltd v The Pensions Regulator
[2023] UKFTT 841 (GRC)
Guild Events Ltd v The Pensions Regulator
19 September 2023
[2023] UKFTT 762 (GRC)
First-tier Tribunal
A company was fined for not doing the paperwork to show they were saving for their employees' pensions. They said they didn't get the reminder letters, but the judge said they did and the fine stands.
Key Facts
- •Guild Events Ltd (Employer) failed to re-declare compliance by the March 7, 2023 deadline.
- •The Pensions Regulator issued a Compliance Notice on March 23, 2023, and a Fixed Penalty Notice (FPN) on May 19, 2023, for £400.
- •The Employer completed the re-declaration on May 25, 2023.
- •The Employer appealed the FPN, citing non-receipt of reminders, incorrect address, and postal strikes.
- •The Regulator confirmed the FPN after a review, stating that notices were sent to the registered office address.
- •The Employer's staging date was October 8, 2019.
Legal Principles
Employers have legal obligations regarding automatic enrolment under the Pensions Act 2008.
Pensions Act 2008
The Pensions Regulator can issue Compliance Notices and FPNs for non-compliance.
Pensions Act 2008
A person issued an FPN can refer the matter to the Tribunal after a review.
Pensions Act 2008
The Tribunal decides on appropriate action, considering evidence, and may confirm, vary, or revoke the penalty notice.
Pensions Act 2008
Employers must provide a re-declaration of compliance every three years; failure to do so can result in penalties.
The Employer’s Duties (Registration and Compliance) Regulations 2010
Outcomes
The Tribunal dismissed the appeal and remitted the matter to the Regulator.
The Employer failed to provide a reasonable excuse for non-compliance. The Tribunal found that the notices were properly served and the Employer received adequate reminders.