Guild Events Ltd v The Pensions Regulator
[2023] UKFTT 762 (GRC)
Peckover Street Ltd v The Pensions Regulator
9 October 2023
[2023] UKFTT 841 (GRC)
First-tier Tribunal
A company was fined £400 for not doing paperwork on time for their pension scheme. They said they didn't get the reminders because of post office strikes, but the judge said they should have known about it anyway and the fine stands.
Key Facts
- •Peckover Street Limited (Employer) failed to submit a re-declaration of compliance by the January 31, 2023 deadline, as required under the Pensions Act 2008.
- •The Pensions Regulator (Regulator) issued a Compliance Notice, followed by a £400 Fixed Penalty Notice when compliance wasn't met.
- •The Employer claimed non-receipt of prior correspondence due to Royal Mail strikes, but provided no evidence beyond this assertion.
- •The Regulator argued that all correspondence was sent to the correct address and that the statutory presumption of receipt applied.
- •The Employer submitted the re-declaration of compliance after the Fixed Penalty Notice was issued.
Legal Principles
Employers have obligations under the Pensions Act 2008 regarding automatic enrolment and re-enrolment of staff into pension schemes.
Pensions Act 2008
The Regulator has enforcement powers, including issuing Compliance Notices and Fixed Penalty Notices for non-compliance.
Pensions Act 2008
There's a statutory presumption that documents sent to a company's registered office by post are received.
Pensions Act 2008 and related Regulations
Mere assertion of non-receipt of posted items is insufficient to displace the statutory presumption of service and receipt; evidence is required.
Upper Tribunal Precedent (cited but not specified)
Outcomes
The Tribunal dismissed the Employer's appeal and confirmed the Fixed Penalty Notice.
The Employer failed to provide sufficient evidence to rebut the presumption of receipt of the Regulator's correspondence, and late compliance doesn't excuse the missed deadline.