Key Facts
- •Wine-Boutique Frinton Ltd (Appellant) appealed a £400 fixed penalty notice from The Pensions Regulator (Respondent) for failing to comply with a compliance notice regarding automatic enrolment re-declaration.
- •The original duties start date was 6 April 2019, with re-declaration due by 5 September 2022.
- •The Respondent sent multiple emails and letters to the Appellant between November 2021 and July 2022.
- •A compliance notice with an extended deadline of 27 October 2022 was issued on 16 September 2022 to the registered office address.
- •The Appellant failed to comply, leading to the fixed penalty notice issued on 11 November 2022. The re-declaration was completed on 28 November 2022.
- •The Appellant argued non-receipt of the compliance notice and cited business hardship.
Legal Principles
Employers have duties under the Pensions Act 2008 regarding automatic enrolment.
Pensions Act 2008
The Pensions Regulator can issue compliance and fixed penalty notices for non-compliance.
Pensions Act 2008
Service of notices on a company is deemed valid if sent to the registered or principal office.
Pensions Act 2004, section 303(6)(a) (applied by section 144A of the 2008 Act)
There's a presumption of receipt of notices sent to the proper address.
Employers' Duties (Registration and Compliance) Regulations 2010, Regulation 15(4)
The Tribunal considers ‘reasonable excuse’ for compliance failures.
Pensions Regulator v Strathmore Medical Practice [2018] UKUT 104 (AAC)
The Tribunal makes its own decision on the evidence, even if the original decision was reasonable.
In the Matter of the Bonas Group Pension Scheme [2011] UKUT B 33 (TCC)
Outcomes
Appeal dismissed.
The compliance notice was properly served; the Appellant failed to rebut the presumption of receipt; no reasonable excuse for non-compliance was found.