Forward Security Ltd v The Pensions Regulator
[2024] UKFTT 422 (GRC)
IJ Plant Co Limited v The Pensions Regulator
24 October 2024
[2024] UKFTT 935 (GRC)
First-tier Tribunal
A company didn't file the correct paperwork for their pension scheme. The government sent letters and emails reminding them. The company said they never got the letters, but the judge said that because the letters were sent to the correct address, the company should have received them. The judge decided that the company had to pay the fines because they didn't have a good reason for not filing the paperwork.
Key Facts
- •I.J. Plant Co. Ltd appealed against a £400 fixed penalty notice (FPN) and an escalating penalty notice (EPN) issued by The Pensions Regulator for failure to submit a re-declaration of compliance.
- •The Regulator sent reminders by post and email.
- •The Appellant claimed non-receipt of notices and argued various reasons for non-compliance.
- •The Appellant eventually submitted the re-declaration on April 2, 2024.
- •The Regulator conducted a statutory review and upheld the notices.
Legal Principles
Employers must enrol job holders in pension schemes (Pensions Act 2008).
Pensions Act 2008
The Regulator can issue compliance notices for non-compliance, followed by FPNs and EPNs (Sections 35, 40 of the Pensions Act 2008 and the Employers' Duties (Registration and Compliance) Regulations 2010).
Pensions Act 2008, Sections 35, 40; Employers' Duties (Registration and Compliance) Regulations 2010
Notices are served to the registered or principal office (Section 303 of the Pensions Act 2004, applied by Section 144A of the Pensions Act 2008). There's a presumption of receipt (Regulation 15(4) of the 2010 Regulations).
Pensions Act 2004, Section 303; Pensions Act 2008, Section 144A; Employers' Duties (Registration and Compliance) Regulations 2010, Regulation 15(4)
The Tribunal determines appropriate action; a reasonable excuse for non-compliance can be considered (Section 44 of the Pensions Act 2008; In the Matter of the Bonas Group Pension Scheme [2011] UKUT B 33 (TCC); Pensions Regulator v Strathmore Medical Practice [2018] UKUT 104 (AAC)).
Pensions Act 2008, Section 44; In the Matter of the Bonas Group Pension Scheme [2011] UKUT B 33 (TCC); Pensions Regulator v Strathmore Medical Practice [2018] UKUT 104 (AAC)
A mere assertion of non-receipt is insufficient to overturn the presumption of service (London Borough of Southwark v (1) Runa Akhter & (2) Stel LLC [2017] UKUT 0150).
London Borough of Southwark v (1) Runa Akhter & (2) Stel LLC [2017] UKUT 0150
Outcomes
Appeal dismissed.
The Appellant failed to rebut the presumption of service; no reasonable excuse for non-compliance was found.