Bunting and Green Building Contractors Ltd v The Pensions Regulator
[2023] UKFTT 734 (GRC)
JANETTE GREENFIELD v THE PENSIONS REGULATOR
1 February 2023
[2023] UKFTT 95 (GRC)
First-tier Tribunal
A company was fined £400 for not giving the Pensions Regulator some information on time. They said they didn't get the request and had computer problems, but the judge said they didn't prove it, so the fine stands.
Key Facts
- •Janette Greenfield and Susan Davies (the Employer) challenged a £400 fixed penalty notice issued by The Pensions Regulator for non-compliance with a Notice of Compliance.
- •The Notice of Compliance required information by 20 July 2022, but the Employer failed to comply by the deadline.
- •The Employer claimed non-receipt of the Notice of Compliance and computer problems preventing submission of information.
- •The Regulator argued that notices were sent to the Employer's registered address and that the computer problems occurred after the deadline.
- •The Tribunal considered the matter on the papers.
Legal Principles
Pensions Act 2008 imposes legal obligations on employers regarding automatic enrolment.
Pensions Act 2008
The Pensions Regulator can issue Notices of Compliance and Fixed Penalty Notices for non-compliance.
Pensions Act 2008
A person issued a Fixed Penalty Notice can refer the matter to the Tribunal after applying for review with the Regulator.
Pensions Act 2008
The Tribunal decides on the appropriate action, confirming, varying, or revoking the Fixed Penalty Notice.
Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009
Statutory presumption of service applies for documents sent to the registered address.
s. 303(6)(a) Pensions Act 2004 and regulation 15(4) of the Employers Duties (Registration and Compliance) Regulations 2010
In civil appeals, the appellant must prove their case; 'innocent until proven guilty' applies to criminal proceedings.
Outcomes
The reference was dismissed.
The Employer failed to provide evidence rebutting the presumption of service of the Notice of Compliance.
The Fixed Penalty Notice was confirmed.
The Employer failed to establish a reasonable excuse for non-compliance; the computer problems occurred after the deadline.
The matter was remitted to the Regulator.
To give effect to the Tribunal's decision.