Sure Services Group Limited v The Pensions Regulator
[2024] UKFTT 134 (GRC)
Mark 1 Motor Cycles Limited v The Pensions Regulator
19 September 2023
[2023] UKFTT 759 (GRC)
First-tier Tribunal
A company didn't send paperwork on time about employee pensions. They said they didn't get the reminder notice, but the court said they probably did and fined them anyway because they should have sent the paperwork regardless.
Key Facts
- •Mark 1 Motor Cycles Limited (Employer) failed to submit a re-declaration of compliance by the February 28, 2023 deadline.
- •The Pensions Regulator (Regulator) issued a Compliance Notice on March 24, 2023, with a deadline of May 4, 2023.
- •Employer failed to comply with the Compliance Notice, leading to a £400 Fixed Penalty Notice issued on May 22, 2023.
- •Employer claimed non-receipt of the Compliance Notice due to potential mail misdirection.
- •The Regulator confirmed the penalty after a review.
Legal Principles
Employers have legal obligations for automatic enrolment under the Pensions Act 2008.
Pensions Act 2008
The Regulator can issue Compliance Notices and Fixed Penalty Notices for non-compliance.
Pensions Act 2008
A person issued with a Fixed Penalty Notice 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 penalty notices.
Pensions Act 2008
There's a statutory presumption of service for notices sent to the registered address.
Implicit in the decision
Outcomes
The Tribunal dismissed the Employer's appeal and remitted the matter to the Regulator.
The Employer failed to provide a reasonable excuse for non-compliance with the Compliance Notice, and the statutory presumption of service was not rebutted.
The Fixed Penalty Notice was confirmed.
The Tribunal found that issuing the Fixed Penalty Notice was the appropriate action given the Employer's failure to comply and lack of reasonable excuse.