AJ Rayson Ltd v The Pensions Regulator
[2024] UKFTT 463 (GRC)
PR Joinery and Building Ltd v The Pensions Regulator
22 March 2024
[2024] UKFTT 354 (GRC)
First-tier Tribunal
A company didn't file paperwork on time for their pension scheme. They claimed they didn't get the reminder letters because they moved. The judge said they still had to pay a £400 fine because the company was responsible for making sure the paperwork was filed, no matter what. It didn't matter that the letters might not have arrived, the company was supposed to have filed the documents anyway.
Key Facts
- •PR Joinery and Building Ltd. (Employer) failed to submit a declaration of compliance regarding auto-enrollment pension scheme duties by the May 31, 2023 deadline.
- •The Pensions Regulator (Regulator) issued a Compliance Notice on June 26, 2023, and a Fixed Penalty Notice (FPN) on August 23, 2023, for £400.
- •The Employer claimed non-receipt of correspondence due to a change of address that wasn't updated with Companies House.
- •The Regulator argued that correspondence was sent to the correct registered address and relied on statutory presumptions of service.
Legal Principles
Employers have statutory obligations for auto-enrollment of employees into pension schemes under the Pensions Act 2008.
Pensions Act 2008, section 40
The Regulator can issue Compliance Notices and FPNs for non-compliance.
Pensions Act 2008, section 40, 44
Appeals against FPNs can be made to the Tribunal after a review by the Regulator.
Pensions Act 2008, section 44
The Tribunal considers evidence and decides on appropriate action, confirming, varying, or revoking FPNs.
Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009
Statutory presumptions exist regarding service by post to a proper address (including registered office).
undefined (implied in the Regulator's argument)
These presumptions can be overturned by evidence to the contrary.
undefined (implied in the Regulator's argument)
Outcomes
The FPN is confirmed.
The Employer failed to provide a reasonable excuse for non-compliance. The Regulator correctly followed procedures, and the Employer's failure to update their registered address, while possibly explaining the non-receipt of some notices, does not excuse non-compliance.
The matter is remitted to the Regulator.
To allow the Regulator to enforce the confirmed FPN.