Allen Shaw v The Pensions Regulator
[2024] UKFTT 419 (GRC)
Thomas Doonan t/a Milano Hair v The Pensions Regulator
11 September 2023
[2023] UKFTT 735 (GRC)
First-tier Tribunal
A small business owner didn't fill out the paperwork for their employee's pension on time. Even though they got extra time to do it, they still missed the deadline. The government fined them £400, and the court said the fine was fair because the business owner didn't have a good reason for being late.
Key Facts
- •Thomas Doonan, trading as Milano Hair, appealed a £400 Fixed Penalty Notice (FPN) issued under s.44 of the Pensions Act 2008.
- •The FPN was issued for failing to comply with a Compliance Notice (CN) under s.35 PA08, requiring submission of a declaration of compliance by 13 March 2023.
- •The Appellant admitted non-compliance but argued for mitigation based on the penalty's amount.
- •The Respondent (Pensions Regulator) extended the compliance deadline twice, and contacted the Appellant proactively.
- •The Appellant submitted the declaration of compliance on 16 April 2023, after the FPN was issued.
Legal Principles
Employers have a duty to pay contributions to a qualifying pension scheme (automatic enrolment).
Pensions Act 2008, s.3
The Pensions Regulator can issue Compliance Notices (CNs) for breaches, requiring specified steps to rectify contraventions.
Pensions Act 2008, s.35
The Regulator can issue Fixed Penalty Notices (FPNs) for non-compliance with CNs.
Pensions Act 2008, s.40
Employers must provide prescribed information (declaration of compliance) to the Respondent.
Pensions Act 2008, s.11; Employers’ Duties (Registration and Compliance) Regulations 2010 (SI 2010/5), reg.4
The amount of the FPN (£400) is prescribed by regulation and not discretionary.
Employers’ Duties (Registration and Compliance) Regulations 2010 (SI 2010/5), reg.12
Outcomes
The appeal was dismissed.
The Appellant failed to provide a reasonable excuse for non-compliance. The Respondent acted within its statutory powers, providing multiple extensions and proactive communication.