London City Housing Limited v The Pensions Regulator
[2023] UKFTT 262 (GRC)
Peoples Care Limited v The Pensions Regulator
19 September 2023
[2023] UKFTT 769 (GRC)
First-tier Tribunal
A company got fined £400 for late pension payments. They said they missed the notice due to moving offices, but the judge said that wasn't a good enough excuse, and they had to pay the fine.
Key Facts
- •Peoples Care Ltd (Appellant) appealed a £400 fixed penalty notice for non-compliance with an unpaid contributions notice (UCN).
- •The UCN, issued on 30 December 2022, required payment of contributions due between 1 August and 31 October 2022.
- •The Appellant cited an office move and non-receipt of the UCN as reasons for non-compliance.
- •The fixed penalty notice was issued on 24 February 2023 after the Appellant failed to comply with the UCN by the 9 February 2023 deadline.
- •The Appellant's late payments were made on 7 March 2023.
Legal Principles
The Pensions Regulator can issue a UCN for unpaid contributions (Section 37, Pensions Act 2008).
Pensions Act 2008
The Regulator can issue a fixed penalty notice for non-compliance with a UCN (Section 40, Pensions Act 2008).
Pensions Act 2008
The amount of the fixed penalty is £400 (Employers' Duties (Registration and Compliance) Regulations 2010).
Employers' Duties (Registration and Compliance) Regulations 2010
Notices are presumed to be received if sent to the proper address (section 303(2)(c), Pensions Act 2004; Regulation 15(4), 2010 Regulations).
Pensions Act 2004, 2010 Regulations
A person can appeal a fixed penalty notice to the Tribunal (Section 44, Pensions Act 2008).
Pensions Act 2008
The Tribunal considers whether a reasonable excuse exists for non-compliance (Pensions Regulator v Strathmore Medical Practice [2018] UKUT 104 (AAC)).
Pensions Regulator v Strathmore Medical Practice [2018] UKUT 104 (AAC)
Poor business management is not a reasonable excuse for non-compliance.
Case Precedent
Outcomes
Appeal dismissed.
The Appellant failed to provide sufficient evidence to rebut the presumption of service of the UCN. Their claimed excuse of an office move and disorganised records was deemed unreasonable. Timely pension contributions are crucial, and the penalty serves as a deterrent.