Ashley Kevin Purdy v The Pensions Regulator
[2024] UKFTT 5 (GRC)
Irving George Limited v The Pensions Regulator
12 January 2023
[2023] UKFTT 55 (GRC)
First-tier Tribunal
A company didn't file paperwork on time for their pension scheme. They said they didn't get the reminders, but the judge didn't believe them and they had to pay the £400 fine.
Key Facts
- •Irving George Limited (the Employer) failed to re-declare compliance with auto-enrolment regulations by the deadline of 5 May 2022.
- •A Compliance Notice was issued on 1 June 2022, followed by a Fixed Penalty Notice (FPN) of £400 on 28 July 2022 for non-compliance.
- •The Employer's staging date was 6 December 2018.
- •The Employer's initial Declaration of Compliance was late (July 2019).
- •The Employer completed the re-declaration on 1 August 2022, after the FPN was issued.
- •The Employer claimed they did not receive prior correspondence due to postal issues.
- •The Regulator sent three reminder letters, a Compliance Notice and twelve emails to the Employer’s registered address.
Legal Principles
Employers have legal obligations regarding auto-enrolment under the Pensions Act 2008.
Pensions Act 2008
The Pensions Regulator can issue Compliance Notices and Fixed Penalty Notices for non-compliance.
Pensions Act 2008
A person issued with an FPN can refer the matter to the Tribunal after applying for a review with the Regulator.
Pensions Act 2008
The Tribunal decides on the appropriate action, confirming, varying, or revoking the FPN, and remitting the matter to the Regulator.
Pensions Act 2008
The Employers’ Duties (Registration and Compliance) Regulations 2010 specify requirements for Declarations of Compliance and re-declarations.
Employers’ Duties (Registration and Compliance) Regulations 2010
Presumption of service applies under section 7 of the Interpretation Act 1978 and section 303 of the Pensions Act 2004.
Interpretation Act 1978, s 7; Pensions Act 2004, s 303
Outcomes
The reference is dismissed.
The Employer failed to provide a reasonable excuse for non-compliance with the Compliance Notice. The Tribunal found that the Compliance Notice was likely received, and the employer did not take reasonable steps to address potential postal issues.
The Penalty Notice is confirmed.
The £400 penalty is prescribed by regulation and the Tribunal lacks the power to reduce it.